There are cases where upsampling or playback and capturing at different sample rates makes sense (some mastering engineers do this), but not during production.

In case you need to use existing libraries or audio files with different sample rates, you should upsample the lower files to the highest common sample rate using an offline converter or your DAW's built-in offline import converter. Be aware that inter-sample peaks can manifest themselves during such conversions, which can lead to a loss of headroom and audible distortion.
Logic Pro can handle realtime sample rate conversion in the EXS24 sampler, but this produces inferior results.