On Tue, 31 Jul 2018 11:01:32 +0200, Jean-Michaël Celerier wrote:
>Do you have a source for this ?

Yesno! Actually I'm the source, since I worked as a professional audio
engineer for e.g. Brauner Microphones, Werner Nekes and other. However,
perhaps you expect something as the below quoted Wikis:

"Sampling rate 48,000 Hz

The standard audio sampling rate used by professional digital video
equipment such as tape recorders, video servers, vision mixers and so
on. This rate was chosen because it could reconstruct frequencies up to
22 kHz and work with 29.97 frames per second NTSC video - as well as 25
frame/s, 30 frame/s and 24 frame/s systems. With 29.97 frame/s systems
it is necessary to handle 1601.6 audio samples per frame delivering an
integer number of audio samples only every fifth video frame.[9]  Also
used for sound with consumer video formats like DV, digital TV, DVD,
and films. The professional Serial Digital Interface (SDI) and
High-definition Serial Digital Interface (HD-SDI) used to connect
broadcast television equipment together uses this audio sampling
frequency. Most professional audio gear uses 48 kHz sampling, including
mixing consoles, and digital recording devices." -
https://en.wikipedia.org/wiki/Sampling_(signal_processing)#Sampling_rate

"To avoid aliasing, the input to an ADC must be low-pass filtered to
remove frequencies above half the sampling rate. This filter is called
an anti-aliasing filter, and is essential for a practical ADC system
that is applied to analog signals with higher frequency content." -
https://en.wikipedia.org/wiki/Analog-to-digital_converter#Sampling_rate

An audio device might come with a filter optimized for 48KHz usage.