To get back to the original question, I don't think 15/30 ips is terribly comparable to the difference between 44.1 vs 96. There was a difference in noise floor between 15 and 30 ips- which digital doesn't have regardless of sample rate. Punching and splicing both seemed cleaner at 30, but splicing is a lost art, and punching can be fixed, undone, etc. Sonically, 15 had a cool thing going on, especially in the low end, and 30 seemed a bit "cleaner". Higher sample rates seem a bit cleaner to me, and i feel like the many tracks stack up a bit better, but there isn't as big of a difference as there was between 15/30 sonically speaking. Finally, double the tape cost is very significant, whereas digital storage and processing have become so cheap and powerful, that the financial burden and the burden on the computer have become negligible. I use 88.2 and am happy with it, but could live with 44.1.