I doubt anyone is digitizing analog multis at 48K in 2024. When I interviewed mixing engineer Brad Leigh a few weeks ago about his work on the recent Billy Joel Atmos remixes, he said that Sony insisted on doing the transfers at 192K to ensure they were future-proofed.
I get the original 24-track tapes, so I’m starting from ground zero. In fact, I actually went to oversee the transfers at Sony.
We actually did The Nylon Curtain at 96-khz/24-bit first, but then Sony came and essentially said “we don’t want to go back to these tapes ever again, so it has to be 192-khz/24-bit.” So all the transfers are now done at 192K, and then I’ll resample to 96K for my Pro Tools session.