yeah but you can record it in 96kHz, then resample it perfectly to 44.1 (hell, even just 40) in digital domain, then resample it back to 48kHz before sending to DAC
If you have such a source sampled at a frequency high enough above the audio range, then through a combination of digital filtering and resampling you can obtain pretty much any desired output sampling frequency.
the point is that when down sampling from 48 to 44.1 you can for "free" do the filtering since the down sampling is being done digitally with an fft anyway
