Also, the fact that 44,100 can be factored as 2^2 * 3^2 * 5^2 * 7^2 makes it very efficient to do Fast Fourrier Transforms on moving windows. Which we do a lot in Speech Recognition and DSP in general.
Also, 48kHz is 2^7 * 3 * 5^3 so it actually avoids the larger prime factor of 7. Not that anyone cares: just use an actual power of two as your window size to begin with!
What this has to do with 44.1 kHz is beyond me, however..
10ms of 44.1kHz is 441 samples, which is odd and thus a not really fantastic size for easily implemented factorizations.
Of course, if you can pick your own analysis interval you can pick some nice power of two or other very smooth number. But thats true regardless of the sampling rate.
"Linear Systems and Optimization | The Fourier Transform and its Applications"
https://news.ycombinator.com/item?id=7789767
http://see.stanford.edu/see/courseInfo.aspx?coll=84d174c2-d7...