If you are going to bounce 48K/24 as your main export, you should be recording at 48K/24 (or higher) as well. Otherwise, you will be taking some up-sampling losses (may not be audible but still), on your 48K/24 export. For example, recording at 44.1K/24 and then bouncing 48K/24 will have your DAW do the conversion from 44.1K to 48K. Wrong direction for absolute best quality (*).
(*) The above being said, many times I've been sent 44.1K/16 or 44.1K/24 (for example) by the producer and when I library required higher res than that, did the up-sample conversion and from a human ear perspective, it was fine. Just saying what best practices are.
