In practice it doesn't matter what you use because all surrounding systems will re-sample to their preferred rate. Using Audition as an example of a common DAW (thought this is NOT a recommendation!), if you start a project at 48KHz, then import a track from a CD rip at 44.1, it will be resampled to 48KHz. In the PC OS, if the audio being set to an interface doesn't match the interface default, it gets resampled to whatever is appropropriate. Audio over IP systems may have a default you can pick, but if you're sending it analog it gets sampled at the default rate. If you have a direct digital interface on a PC, the OS will resample to the correct rate, or the AoIP system will.
Historically, of course the CD at 44.1 drove the digital audio market. Pre-CD digital recordings were often sampled at 50KHz using instrumentation recorders, but the CD system needed some way to record material to a digital format that could be edited, and the most practical and low cost means of recording digital audio was to format the data within a video field and use slightly modified video recorders, mostly 3/4" U-Matic machines. Sony pioneered the first affordable digital audio editor based on U-matic machines (DAE-1100). And their first PCM converter, the PCM-1600 from 1979, ran at 44.1 and 16 bits.
That frequency choice relates to 3 things:
1. Because of video bandwidth limits, the maximum number of 16 bit samples you can reliably in a single scan line is 3.
2. The maximum usable number of scan lines per field is 245 (in a 525 line frame there are 35 blanked lines and two fields, so 245 usable lines per field)
3. Assuming 60 fields per second for NTSC video, the formula is 245 x 60 x 3=44,100 Hz. Bingo, that's it.
And, you might have noticed a slight problem. When compatible color was introduced to NTSC video they nudged the B&W frame rate down from 30 frames/60 fields to 29.97 frames/59.94 fields which also nudges the sampling rate to 44.056KHz! So either the color video machine needed to be modified to run at 30/60, or it needed to be a special machine made just for PCM audio, OR...option 3...Sony introduced a Pro-Sumer PCM system that utilized consumer video recorders running at 29.97/59.94, and bumped the sampling rate down to 44.056. Which, by the way, could be easily warped up to 44.1 during editing with no discernable pitch bend if those recordings ended up on CD.
So the entire CD system was based on the video recorder-based PCM audio recording systems that slightly preceeded it. It all became Redbook standard, and off we go.
When digital audio for video arrived a few years later, we'd already learned that the analog anti-aliasing filter needed for 44.1 was a real pain, not easy to do well, and had negative impacts on some types of audio. Moving upward to 48khz (Nyquist at 24khz instead of 22.05) made that filter just a bit easier to make.
And then it all went wonky. We got over-sampling digital filters, so the finiky analog multi-pole beasts were no longer required. And 44.1 worked just as well as 48. Then people thought "more is better" and up went the sample rates. More is actually NOT better, and buys you nothing, but mythology prevails even today.
Really basic resampling of the early 1980s used to add 3dB of noise just to change from 44.1 to 48. But that's been figured out to, now it just works. And systems just do it.
The short version of this very long answer is, do what ever you need to do. Resample as few times as possible, but it doesn't really matter much at all. CDs and digital audio files like .mp3 are usually at 44.1, again, just because of CDs. Some automation play-out systems (iMedia for one) sticks to 44.1 for everything. Some digital transmitters and some codecs used for STL can to higher rates as needed, but most don't. Streams rarely....very rarely...to anything higher than 44.1.
You might keep in mind that mp3 has a built-in filter that cuts off everything above 15KHz with a pretty hard brick wall. That, 44.1 digital audio, and filtering for FM stereo (cut is between 15 and 17khz), might not be a great combo. But with cheap storage there's no need to keep audio files in mp3 now. Just use .wav at 44.1 and you're golden.