It does not really matter beyond 16bit 44100hz. I am pretty sure you also cannot tell the difference.

Modern games mix their audio at 48,000Hz. Additionally, a program like OBS will record at the rate your device is set to. I recommend 24-bit 48,000Hz for everything in Windows unless you have a particular reason to use something different.

The only major exception is that if you listen mainly to music from CDs, that will be at 16-bit 44,100Hz. Setting 24-bit won't hurt anything and will actually make volume changes better quality, and these days resampling 44,100 to 48,000 is transparent, but if you really want to ensure the best quality, setting your device to 24-bit 44,100 will technically be best if all you do is listen to music.

No difference what so ever, forget about it.

If you use dolby atmos or most any virtual surround it will change back to 16bit 48000hz anyways

yeah i know, on the THX (from my headset) the max quality is 16 bit 48000

Yeah this bugged the hell out of me with with virtual surround sound so if you use it just leave it 16 bit 48000hz because it will always default back to it not good if your paying for premium audio streaming services and got a fancy amp and headphones and you won't to make use of those high bit rates and wider frequency range but in general for gaming movie surround 16bit 48000hz

Very important to note that you won’t be able to hear a difference anyways if the game supports 48khz, and if it doesn’t support it, you might get some nasty artifacts from converting if I’m not mistaken. On my opinion, best practice to just use 44. You literally can’t hear past it. Not only that, but 44 itself is generous, because I don’t think each ear can hear past 20khz. And your hearing probably can’t even hear that high.

You won't get any nasty artifacts. Games will output what they support, and any modern version of Windows will resample it properly. There is no need to worry about it at all. Best to keep it at 48000Hz these days because most new content is at that rate unless all you do is listen to CDs.

As far as 44 being generous, that isn't the case. The Nyquist-Shannon Sampling Theorem tells us that in order to reconstruct audio of a given frequency, you need at least double that in sampling rate. The next rung down from 44,100Hz on PCs - if it's even supported - is 22,050Hz, which would only allow for frequencies up to 11,025Hz. Keep in mind that 44,010Hz is for each channel and is not divided amongst each ear.

This is contrary to everything I see online and if I’m not mistaken all content on sites like YouTube is in 44.1, right? Not sure, you probably can’t go wrong with whatever you choose especially if you’re just going to use exclusive mode on a video player or media player anyhow. I just stick to 44.1, since that’s what I see recommended everywhere.

44100 is good if you can’t hear an improvement going 48k

He's just wrong.

Highest bitrate and 48000hz