I record in 96 kHz, because most converters (under 5000 €) sound much better in 96 or 88.2 than in 48 or 44.1 kHz, mine (SSL) at least.
But with lots of channels and plug-ins, the PC is getting overstrained and I’d like to mix in 48 kHz, these days, with oversampling in most plug-ins, at least the good ones, that’s sufficient.
Problem: I resample with iZotope RX in batch processing and replace the audio files, but Cubase doesn’t recognize them.
Another solution of course would be, if Cubase would do resampling (but in good quality!) when changing the samplingrate of the project. Or even better or on top, if it would also allow several samplingrates at the same time, recording in 96 kHz, maybe mixing in 96 kHz and then rendering a channel to 48 kHz but still recording new tracks in 96 kHz.