Hiyas, I'm confused a bit too tho I think opus resamples everything to 48kHz (unless it's already 48k)
Here mediainfo raw output for converte file
General
Complete name : E:\xfer\phone\Music\Bonobo - Ten Tigers (2014)\01 - Ten Tigers (Bengal Edit).opus
Format : OGG
File size : 2.63 MiB
Duration : 3mn 33s
Overall bit rate : 103 Kbps
Album : Ten Tigers
Album/Performer : Bonobo
Track name : Ten Tigers (Bengal Edit)
Track name/Position : 1
Track name/Total : 3
Performer : Bonobo
Label : Ninja Tune
Recorded date : 2014
Writing application : opusenc from opus-tools v0.1.9
ENCODER_OPTIONS : --bitrate 96 --vbr --comp 10 --ignorelength
R128_TRACK_GAIN : -2
Audio
ID : 23531 (0x5BEB)
Format : Opus
Duration : 3mn 33s
Channel(s) : 2 channels
Channel positions : Front: L R
Sampling rate : 44.1 KHz
Compression mode : Lossy
Writing library : libopus 1.1
and here foobar's properties tech tab for the same output
File name : 01 - Ten Tigers (Bengal Edit).opus
Folder name : E:\xfer\phone\Music\Bonobo - Ten Tigers (2014)
File path : E:\xfer\phone\Music\Bonobo - Ten Tigers (2014)\01 - Ten Tigers (Bengal Edit).opus
Subsong index : 0
File size : 2.62 MB (2 755 892 bytes)
Last modified : 2014-06-24 17:45:40
Duration : 3:33.772 (10 261 076 samples)
Sample rate : 48000 Hz
Channels : 2
Bitrate : 103 kbps
Codec : Opus
Encoding : lossy
Tool : libopus 1.1
Track gain : -0.00 dB
Album gain : +0.00 dB
<SAMPLERATE_ORIGINAL> : 44100
I wonder that MI doesn't mention 48khz at all.