i'm working 4 years now with the mia, cubase SX, both are set to 44,1.
in my experience the 44,1 rate is the best solution, there's no use going for higher rates due to dynamics in recording. Recording quality yet is very high. You can measure the dif. but not hear it.
Some will say also the mia is not pro, well i've heard a lot over the years,
The equipment has to meet certain qualitys but the man behind the desk mainly is responsable for the production.
regards chris