I'll try and dig up the article. But, basically, I pretty much agree with the theory that using a 192khz sample rate is overkill that is probably taxing your system in other ways which you could be otherwise taking advantage of with something else.

The sampling rate largely breaks down to enabling the highest possible frequency heard in a recording. As it stands, whatever the sampling rate is, half of that will be the highest frequency that will be recorded.
So, for a 192,000hz sampling rate, the highest frequency to be recorded would be 96,000hz. The human ear, when it is completely undamaged, really can't hear frequencies above 20,000hz. After dealing with noises and general sound pollution through life, it's likely that the average ear isn't going to hear something at 20,000hz either. Some people, however, claim that higher frequencies, while not being able to be heard, can be felt. I've gotten some interesting sensations playing with sound spectrum tests within the 44.1khz rate so there may be some truth to this.

So, breaking it down, if you want to have a recording that can record a high enough frequency to allow sound to theoretically/possibily be felt rather than heard, you probably don't need to go above a 96khz sampling rate. 192khz just seems like overkill. Different in bit depth, however, is a completely different story and a 24 bit recording theoretically may "sound better" than a 16 bit recording. However, it's largely subjective and related to the sounds in your track. To try and make this simple, the bit rate relates to levels in a sounds waveform. So, while these numbers are going to be wrong, just use them for visualisation. In a 16 bit recording, you get 16 levels for recording a soundwave. In a 24 bit recording, you get 24 levels. Technically, recording at a higher bitrate will allow you to capture a closer representation to what a analog soundwave should look like. Now, will you hear that necesarilly? In a lot of cases, probably not. A trade off to keep in mind when recording at higher
bitrates and sample rates is that it will take up a lot more room than a standard 16bit/44.1khz recording on your HD. But,t hat may not be an issue for you. Generally, I use 24bit/96khz for recordings. But, I must admit, I'd be lying if I said I could really notice a difference between that and 16bit/44.1khz recordings.