I started to rencode my CD Collection to high Quality : VBR 256 Kbs 44100 Khz

I would like to know what is better between :

192 Kbs 48000 Khz

or

256 Kbs 44100 Khz

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Empeg IIa - 10 Gb - Red Fascia - Tuner, the day is coming - I Will Strike From the Grey -