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Old 6th July 2015
Lives for gear
DistortingJack's Avatar

Any loss in the transfer from lossless to MP3 is exponentially higher than the loss from 192 to 44 kHz. If you know how MP3 works you should know that a higher sample rate would do nothing, since the format encodes frequencies separately and the only extra info would be 100% inaudible.
You don't need this – get the recording right and stop obsessing about it.