I would say the majority of the work I’ve done lately is coming in at 48k, but I get plenty at 44.1 and 96. Very rarely 192.
I don’t have a preference, I’d hope that there isn’t any sample rate conversion happening throughout each portion of the process. From recording to mixing to mastering, these should all be consistent sample rates and bit depths. Of course, for CD duplication a file is required to be 44.1/16 but that conversion should be done here in mastering.