Here's the full quote from Volutar: "And please, don't use 8/16/32/48k samplerates. SDL can't resample signal properly, and 48khz is simply played with samplerate of 44100, so every SFX, including UI and battlescape sounds are gonna be high pitched. You don't want this. It doesn't related to recording or your mic compability."
I don't pretend to understand any of this... just saying.