I said, ignore the input frequency so long as you are not violating the sampling theorem.
You select the sampling frequency, not the input frequency. In the example given, the sampling frequency is 256Hz. That is good enough for 0-2.4Hz biological signals. The oversampling ratio is 2.4576MHz / 256Hz = 9600. This is a ratio, not a frequency.
You select the sampling frequency, not the input frequency. In the example given, the sampling frequency is 256Hz. That is good enough for 0-2.4Hz biological signals. The oversampling ratio is 2.4576MHz / 256Hz = 9600. This is a ratio, not a frequency.

