Aliasing happens at every sample rate -- if there is any input above the Nyquist limit to begin with. With test signals, the results are easy to observe in the proper software. A generated sweep tone going from low audio frequencies to 44+kHz, when recorded at 44.1kHz, will produce an image almost down to zero Hz, although it is very weak after the first couple kHz below the 22kHz cutoff for 44.1kHz sampling. The same thing happens at higher sample rates.
This was consistent on a number of different soundcards I’ve been able to test (including some decent quality cards from M-Audio and Echo). A few other people, stimulated by my posts is several forums, tested other soundcards the same way and reported the same results (more expensive cards than those to which I had access, by chance) . You should be able to find two or more threads discussing this in this forum
However, with real music, especially when the source is LP or cassettes, there is not enough of anything at higher frequencies for you to ever detect aliasing. If you are simply paranoid, regardless of any evidence you can procure on your recording quality, record at 88.2kHz. Resampling to 44.1 is clean, and much faster, than when resampling from a rate that is not an integral multiple of the target rate. This won’t eliminate aliasing in the final product (again, if there was any relevant input from which to produce an image) but the strongest part of the image will be above 42kHz, which is completely eliminated when resampling (good resampling software eliminates the image. Much software isn’t that good.) Especially observe the Goldwave sweep results, but others are also poor.
http://src.infinitewave.ca/I’ve put many hundreds of hours of spoken audio to mp3, first resampling to 22050kHz. LAME results are excellent. You can also set LAME parameters to lowpass 44.1kHz sample rate files at 11kHz (the cutoff for 22050kHz sample rate) and get only slightly larger files, but I prefer my own processing.