As mentioned here:
Recording digital audio at higher bit depths and sampling rates offers several benefits, but there can also be drawbacks if you go to extremes. Let's explore both sides:
Benefits of Higher Bit Depth (e.g., 24-bit):
Greater Dynamic Range: Higher bit depths provide a wider dynamic range, meaning you can capture both very soft and very loud sounds without losing detail. This is particularly important in music production and audio recording.
Reduced Quantization Noise: Increased bit depth reduces quantization noise, making the audio signal cleaner and less susceptible to distortion.
Better Signal-to-Noise Ratio (SNR): Higher bit depths result in a higher SNR, which means the recorded audio is less noisy, especially in quiet passages.
Improved Editing Flexibility: When you work with higher bit depth audio, you have more headroom for processing and editing without introducing artifacts or degrading the quality.
Benefits of Higher Sampling Rate (e.g., 96 kHz or 192 kHz):
Extended Frequency Response: Higher sampling rates capture a wider range of audio frequencies, potentially capturing ultrasonic frequencies that may affect the perceived quality of audio equipment.
Reduced Aliasing: Higher sampling rates reduce the risk of aliasing, which is a distortion that occurs when high-frequency sounds are improperly captured or reproduced.
Better Time Resolution: When you record at a higher sampling rate, you capture more "snapshots" of the audio waveform per second, improving the accuracy of transient sounds and fast-moving audio.
Drawbacks of Excessive Bit Depth and Sampling Rate:
File Size: Higher bit depths and sampling rates produce larger audio files. This can quickly eat up storage space, especially when working on long audio recordings or multiple tracks.
Processing Demands: Audio recorded at very high bit depths and sampling rates can be demanding on computer resources during recording and editing, requiring more powerful hardware.
Compatibility: Some playback devices and software may not support extremely high bit depths and sampling rates. Compatibility issues can arise when sharing or distributing audio files.
Diminishing Returns: The improvements in audio quality beyond a certain point may not be very noticeable, especially for most casual listeners. Higher bit depths and sampling rates may be more beneficial in professional or specialized contexts.
Conclusion:
Recording at higher bit depths and sampling rates can offer improved audio quality, especially in professional audio production. However, there are practical limitations and considerations, including larger file sizes and increased processing demands. It's essential to choose the right balance between quality and practicality based on your specific needs and equipment. For many everyday listening situations, standard bit depths (16 or 24 bits) and sampling rates (44.1 kHz or 48 kHz) are more than sufficient.