JJC1,
glad my explaination worked for you

. this beeing said, there is one benefit that should be considered as useful: you can always "go down" from a higher sample rate to another. those who have tons of vinyl are the lucky ones...they just choose the high resolution they want and then they convert it to any lower sample rate that may be needed.
so if you have analog material like vinyl you may go from:
- 192/24 or 96/24 down to 48/24 or 48/16
- 176.4/24 or 88.2/24 down to 44.1/16 which is cd/redbook standard.
...so use the correct "multiples"

. 192 and 96 are multiples of 48.
176.4 and 88.2 are multiples of 44.1.
al.