Established as a digitization preservation standard, 96KHz sample rate is the target sample rate for most archival endeavors. IASA TC-04 states: “IASA recommends 96 kHz as a higher sampling rate, though this is intended only as a guide, not an upper limit; however, for most general audio materials the sampling rates described should be adequate.” NARAS, which points to IASA TC-04 for guidance, now lists 96KHz as a minimum sample rate and 192KHz as the ideal sample rate. Therefore, the archival community is seeing a movement towards higher sample rates. But what are the specific benefits as it relates to magnetic tape? This paper looks at magnetic tape content and provides numerous cases where higher-than-96KHz digital preservation should be considered. While this topic will not be controversial within the technical community, those making institutional workflow policies might want to consider total content preservation, perceptual aesthetics, and affordances for potential for secondary use post-processing.