In theory, 44100Hz will sound crispier, cleaner. But that could be all subjective. Also, a higher mixing rate will consume more cpu power. Altering the premixer and buffer settings is meant to correct stuttering on some games. I usually leave those values at their default values but you are free to experiment. 😁

You should mind the source material: If your game uses Adlib or GUS music, you will profit from every Hz you use (the average human should hear the difference between 22050Hz and 44100Hz, but not between 44100 and 48000Hz, so you're best off with 44100, and if your box is too slow, you could try 32000 as a compromise). If there's CDAudio, you either use a real CD (then DOSBox settings don't matter) or a CD image, then 44100 is full quality - nothing can be gained by going even higher. If it's MIDI, DOSBox settings don't matter. For digital sound effects, the best mixer rate is dependent on the game. Games earlier than '95 probably won't have samples with more than 22050, so you won't gain anything with more. Around '90, 11025 was usual (DOOM for example still had 11025Hz samples IIRC).

Bottom line: Use 44100 if your machine is fast enough and you really care, otherwise 22050 is a good value as well. Go for 32000 if your box is a little too slow at 44100.

Thanks for your tips guys. One more thing about sblaster, I tried different type and oplrate and ran few games but I'm not sure if I heard something. When does it matter what type of sblaster is emulated? Another thing is what sound card is best to choose in games' setup, usually I choose something like sbpro (name sounds good 😉).

The best SB type is sb16. That setting usually works with games that support any type of sound blaster. Change that setting if a game has troubles detecting the sound blaster.

For digital sound effects, SB is the one you want. For music, taste varies. I sometimes like Adlib (SB) music, other games sound better with MIDI or GUS - see yourself.