More important than sample rate is AD/DA quality. I'll trust a new high-end converter at 48 kHz than an old prosumer device at 192 kHz.
Plenty of the albums we love as listeners were recorded at 44.1 or 48. Plenty were recorded with absolutely horrendous equipment but played and mixed by professionals who created magic. MANY modern vinyl releases where people brag about superior sound quality are just the CD master in all its 16/44.1 glory remastered for vinyl. Little of it matters when the end result is special.