24/88.2 or 24/96

If you had a Sound Devices (or other HDD recorder) what bit depth would you prefer?

I spoke with a local sound engineer recently about his preference is to record/mix music at 24/88.2 as the conversion to 16/44.1 for CD's makes for simpler math.

It would seem to reason that a 24/96 to 16/48 conversion would make for simpler math as well if intended output was video.

Any thoughts?
 
I use the the 744t and for dialog, 24/48 works great. For live music I record at 24/96. If anything is a problem I would have to say the dithering down to 16 is painful but better then recording 16.
 
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