When converting, is it better to downsample my DVD audio to 44.1 KHz or keep it at 48 KHz?
Unless you have to meet a standard’s specifications, such as 44.1 KHz for SVCD, there is usually no reason to downsample audio to 44.1 KHz. It is possible that downsampling will introduce rounding errors when finding new sample points, which will degrade the quality, but when using a high quality resampler such as SSRC, this quality loss will be extremely miniscule. It can also be argued that certain audio encoders, such as Lame, are better tuned for 44.1 KHz, but these differences are also very miniscule.
