If you open Preferences and, say, change the Export options, wouldn't you expect them to change immediately?
Yes, but only because I explicitly changed the Export options. Simply opening and then closing the preferences dialog should not change the current project's sample rate in my view. Same goes for changing any other setting without navigating to the Quality settings page.
This is especially surprising when editing the Spectrogram settings for a track because there is not even a way to access the default project rate settings from that dialog. This was where I first encountered the issue, and I spent quite some time wondering why playback sounded differently after editing in Spectrogram mode, until I figured out that Audacity had silently reduced the project's sample rate from 96 kHz to the default of 44.1 kHz when I changed the track's spectrogram settings.
Finally, the
documentation for Quality Settings states: "This panel sets the Default Sample Rate and Default Sample Format (bit depth) which will be used
each time Audacity is launched, or each time a new project window or track is opened.", which sounds like a more reasonable behavior and probably also the intended one.