Notice that sample rates of 48k,96k and 192k are multiples of 2. They can be converted from one to another provided your equipment has the versatility to arrive at a common setting. The Axe FX, being fixed at 24bit, 48k is quite acceptable. The higher the sample rate, the purer your high-pitch notes and percussion (cymbals) will sound. Keep in mind that the all too familiar 16bit, 44.1kHz format was developed to accommodate the pocket-sized MP3 players where size, cost, and memory capacity were the main concern. High fidelity audio can't be fully appreciated with ear buds anyway. Equipment and DAW's exists that can up-sample a lower order signal, but that does not improve the sound quality. It only builds a bigger word that can be processed as a higher order sample.