Comment by someonebaggy
3 hours ago
VHS doesn't store audio in samples nor does it have 490 lines or 30 G(?)PS. NTSC uses 525 lines per frame and PAL uses 625, both with interlacing at 60 fields per second. The VHS system is analog for audio and video, though analog video has discrete lines, and VHS records discrete stripes on the tape which should be one field each.
44100 was chosen for CD, as 20kHz upper limit of human hearing, doubled for Nyquist theorem, plus a 10% guard band so that anti-aliasing filters don't have to be made of magical fairy dust, plus a bit (maybe to make it relatively prime with something else in the system).
The parent comment is talking about this: https://en.wikipedia.org/wiki/PCM_adaptor
The first digital audio systems encoded the audio as a black-and-white video signal on video tapes. 44100 HZ was selected at it was the highest sampling rate achievable on both NTSC and PAL video tapes.