excuse me for jumping in here. I definitely think it would be better to track at 44.1KHz and not have to convert the sample rate if your final product is a CD. The algorithms are not simple and 'artifacts' are possible depending on how it is done. The additional 2kHz bandwidth do not justify possible artifacts - imho.
Dithering from 20 to 18/16 bits is not quite as demanding - but beware, trunkating is certainly not a good idea! Do you know what the 168 does to convert 20 to 18 bits?
There were several threads on this topic on the CW list - you can find an archive on www.prorec.com

just a consideration,
best - Wolfgang