I'd like to find out more about this. Is this something you can find in your DAW documentation?
From my studio one manual:
“Sample rate” refers to the rate at which incoming analog audio is sampled per second during
conversion to a digital signal. The most common setting is the standard sample rate for audio
CDs: 44.1 kHz, meaning 44,100 samples per second.
The Studio One sample rate should match the sample rate of your audio interface, so by
default, the sample rate is set to your current audio interface’s sample rate, and changing this
setting will initiate a sample-rate change in that device. If the sample rates don’t match, Studio
One will resample all audio files to match the sample rate of the hardware, but this can cause
performance problems and should be avoided. Studio One is capable of recording at any
sample rate your hardware audio device offers.
Not all devices allow a third-party software application to change the hardware sample rate.
The desired sample rate should be set before creating a New Song.
File size is directly proportional to the sample rate and resolution. The higher the sample rate
and resolution, the larger the resulting audio file will be.