Sample rates / buffers / latency

Acording to this lil chart, recording in 48hkz sample rate provides a lower latency than 44.1: So why whould one choose to record in 44.1? are there any pro's? how about 48Hkz -pros &cons? When to you bounce to disk you got to select 44.1 sample rate (for my pc burner, or it will not burn it to cdr). Also in this chart it says to use a 256 buffer for guitar(things with slower attack times) i dont understand this, Whould'nt you whant a 128 buffer for the lowest amount of latency? or am i missing something? Fianl question: If im not accutally monitoring the recording(say im recording me playing drums to pre recorded guitars w/ headphones) does it matter what my buffer size is set to? (because im not listing to the drums in the cans, just guitars)

Bipity bump thump.