Voice does not extend above 22.05khz, so using sampling rates above 44.1khz is entirely objectively wasteful and useless, unless your codec only works at 48khz input or something.
44.1 kHz is essentially deprecated on the hardware level since it's annoying to deal with the extra clock. It's a few cents for an extra crystal, way too expensive ;). 44100 also makes for very poor multipliers/dividers to other clocks since it includes 3²×5²×7² as factors. 48000 is much nicer with 3×5³.
