I should be able to answer the question...
First of all, as many are aware, 44.1kHz/16bit is the format for audio CD. It just mean an audio CD "could" records sound waves upto 22.05kHz, and dynamics range from 0 degree to 65535 degree.
By definition of the Hi-Res forum, "Hi-Res" just means any "format" better than CD. So, it could be 44.1kHz/24bit or, 48kHz/16bit. But the standard in the industry is either 48kHz/24bit or 96kHz/24bit.
With that stated, can we tell the difference between let's say CD format (or lossless 44.1kHz/16bit) and 96kHz/24bit format? The industry answer is "no" for the most people (including many professional audio engineers). This is why the most audio professionals work in 48/24 and not any higher. 48/24 is used because of the standard in the video industry.
Some genres of music which primarily work with live instruments like orchestra, chorus, and jazz do benefit in 96/24 format, ONLY IF the right equipment and software are used in the production and mix, and listeners' environment is great.
But unfortunately, any synth or sample-based music will not benefit in 96/24, and there will be few people who could tell differences between in 44.1/16 and 48/24 with this kind of music.
So, my advice would be, go with 48/24 if there is no price difference from 44.1/16. Go with 44.1/16, if that is cheaper than Hi-Res. Go with the 96/24 or above, ONLY IF you care the recording VERY MUCH, and trust the producers.
For video game companies production, I say go with 48/24 (or 44.1/16). There is nothing up there, unfortunately. I learned this hard way....
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