I'm looking to resample a lot of tracks. 48000Hz lossless FLAC to 32000Hz (some to 22050Hz) WAV files. Which of the many resamplers available will do the best job?
The built-in SSRC resampler may have theoretically highest quality. But I'd recommend using SoX: https://hydrogenaud.io/index.php?topic=67376.0 (https://hydrogenaud.io/index.php?topic=67376.0). It's much faster and some argue that too sharp transient filter can cause artifacts, and the SSRC resampler has very sharp filter. Though I believe all available resamplers are audibly transparent.