TOPIC: NanoAvr HDA and REW-EQ: 48 or 96 khz

Hello,
I am confused a bit about the right sampling choice for REW EQ with a NanoAvr HDA and an Umik.
Does the plugin need or want EQ filters generated for 48 or 96 kHz? I read that my Umik can only be sampled at 48khz, so would it make sense at all to set REW to 96 kHz? When loading EQ filters as text file into the plugin, how does the system know if it is 48 or 96 kHz?
REW-EQ has a choice “NanoAvr”. I assume that is the one to use. Unlike the choice “DSP” there is no further 48 or 96 kHz choice. I think I read that the NanoAvr HDA plugin runs at 96 kHz. But then I read that the HD version runs at 48 kHz. I am confused ( may be from too much reading....)

As noted, the Umik is limited to 48kHz.
In addition, REW is limited to 48kHz in use with a USB mic (96kHz is available for Java).

However, the text file created by REW is compatible for any frequency because there is no dependence on a frequency.

But, then again, should a FIR be generated, by other software than REW, the output coefficient files’ frequency must match that of the target software.