User Configuration > Administrative Templates > Microsoft OneNote 2016 > OneNote Options > Audio and Video
User
HKCU\software\policies\microsoft\office\16.0\onenote\options\audio
Specifies the default number of bits per sample (value is in kbps) used when recording audio. If the appropriate codec is found, then this is the default bit depth used in the Format setting for Linked Audio, found under File tab | Options | Audio & Video.