Originally Posted by Drumsound
You might want to consider 88.2 so the conversion is "even math." An Me I've had do some work told me on two different high end systems he's used that the even math makes a huge difference. He told me that he'd rather have an additional conversion when he gets material at 96k or 48k.
The math is no more even from 88.2 than it is from 96. Both are first upsampled to around 15 MHz before being downsampled to 44.1k. You're M.E. is misinformed about the SRC digital signal process.
Basic SRC dsp:
step 1 - interpolation filter to least common sample rate
step 2 - digital low pass filtering
step 3 - decimation filter to destination sample rate