Actually, I'll modify my reply, as I wasn't really addressing the question properly earlier.
If you are going back to the master tape (and just exactly what constitutes a master tape is a whole other conversation) there is a very specific reason to capture at a very high sample rate. You need to be able to capture the bias signal. This is going to be of the order of 150 kHz odd, and depends on the machine and sometimes even choice of tape. The reason for capturing the bias is to allow you to correct for speed variations, and critically, scrape flutter. When the tape passes the heads it scrapes, and just like a finger rubbing the rim of a wineglass you can get very fast changing modulation of the speed of the tape past the head. This leads to a form of intermodulation distortion that is welded into the tape at the moment of recording. If you can see the bias signal you have what amounts to a local clock embedded in the tape that you can use to deconvolve the flutter. If you have the luxury of finding the original tracking tapes you can recover real audio that nobody has ever heard since the day the track was laid down. Even if you only have access to the master tapes, you still have a chance to remove the last generation of scrape flutter.
So this is another issue with these high res releases from old tapes. It would appear that most have not taken advantage of this possibility, and thus have actually lost a real opportunity to crete a better quality release, and have simply been lazy and depended upon woo to justify what they are doing. Proper forensic analysis of the tapes and modern processing would have yielded a conventional 16/48 result that exceeds the real musical information available in the silly lazy money grubbing stuff they are actually pedalling.
