Well, yeah. For properly mixed audio, you don't need anything beyond 44-khz/16-bit. If you need to do extensive processing, or you're working with raw audio and

Well, yeah. For properly mixed audio, you don't need anything beyond 44-khz/16-bit. If you need to do extensive processing, or you're working with raw audio and want the extra margin to be able to recover a sound when it may be too quiet (or too loud) or otherwise compromised then more samples and greater bit-depth can be highly useful.