It is really never worth it to use higher sample rates unless you have to deliver on them. A good converter with proper filtering will sound just as good at lower sample rates as it does at 96K and 192K. Better to save the DSP for plug-ins and track count than to waste it on higher sampling rates (afterall, that is the main reason to go HD.... Isn't it?) I have also compared the Rosetta 800 to the Digidesign 192 and preferred the Rosetta 800.