Whether you “should” do this is a question we can’t answer, as it depends on your game’s unique requirements, and you know those better than us.
The reason for using different banks and build settings for different platforms is that different platforms have different capabilities. Mobile platforms, for example, tend to have limited processing power and memory, and rarely support more than stereo sound; desktop platforms tend to have access to large amounts of memory and processing power, and may have a variety of speaker configurations; and consoles tend to be between desktop and mobile platforms in terms of power, but often have hardware support for proprietary compression formats specifically suited for those consoles.
We recommend FADPCM for mobile platforms because it’s a relatively light-weight format that does not consume many resources at run time; we recommend Vorbis for desktop and certain consoles because it provides high quality sound and reduced download sizes compared to other formats, and the CPU time it requires is not usually a problem for those platforms.
For your project, you should consider the CPU and memory budget made available to you for audio on each targeted platform, and choose whichever bank settings best suit your project’s needs.
Again, this depends on your project’s unique requirements. Higher sample rates result in larger bank files and consume more resources at runtime; however, the lower a bank’s sample rate is, the less likely to is to retain the quality of the source assets. You must find a sample rate that provides what you deem to be an acceptable tradeoff between quality and cost for the assets in your project that you deem to be important.