This is a field recording I made of birds (2 Audio Technica 4022 mics into MixPre 3-II, 192kHz, 24 bit).
I heard Laura Sillanpaa of Sound Devices say that many engineers choose high sample rates because it sounds better when pitch shifted. I personally have never heard a difference between sample rates, but admittedly never tried with pitch shifted material.

1. The 192k recording was imported to Reaper to a 192k project.
2. Rendered to 44.1k file using r8brain resampler.
3. Still in the 192k project, the region was pitch shifted down to 10% of original speed, then exported from Reaper at 192kHz.
4. Close project
5. Create 44.1k project and import 44.1k file from step 2.
6. Pitch shift down to 10% of original speed, then exported from Reaper using native 44.1k.
No other processing was done to either file.