Yes they do. Some entertainment devices that play audio and MP3 CD's require 44.1KHz sample rate for both normal and MP3.
Funny. you said
Some do. For compatibility, CD players with MP3 may expect the Sample rate to be 44.1kbps.
44.1kbps != 44.1kHz. The sampling rate of a Audio CD is not 44.1kbps, it's 44.1Khz, as you correct. But this translates to 44.1Khz*16 bits per sample, or 705600bps or 705.6kbps.
it doesn't matter, because a MP3 can be played at whatever desired sample rate (Khz). a MP3 that was originally an encoded 22Khz could be played on a CD player, because MP3 has no concept of sampling rate in Khz- it is purely a Bitrate, the bits are converted as desired by the playback device to whatever sampling rate is required. This is why I can configure winamp to play my 320kbps MP3's at 44.1Khz, 96Khz, 28Khz, or anything along those lines. the actual decompression from a stream of bits to a Audio stream is independent from the Sampling rate required for the output stream. Of course, CD MP3 decoders are generally more limited then those available for a computer. in general, the electronics on a CD player can play (and I base this off of the manual for a MP3 CD player that is 6 years old, doubtless the range and ability has improved in that time, and it was hardly a top of the line model, either.) 32khz,44.1khz or 48khz khz and encoded between 32Kbps and 224Kbps. Although my 320kbps MP3's played fine, so perhaps the described range is a conservative estimate.