Well, if your video will be burned to dvd then you would be better off using 48 because the dvd audio track is a 48.0 kHz pcm file. There is much debate about quantization problems when converting sample rates from 44.1 to 48.0 but it may be only minor details. (Splitting hairs? I don't know.) Many modern video cameras have the audio set at 48 kHz by default.
However, I have imported/edited audio at 44.1 and then burned to dvd (with video) and it sounded fine. If you have the means, 48.0 is higher quality than 44.1.