hello. which quality is better?
resample 192/24 to 48/24
resample 192/24 to 48/32 -b23.9
The bitrate and accuracy of hybrid 23.9 will be higher because the encoder targets 24 bits equivalent file size after compression. In the other case you already have 24-bit depth and then will compress it further. Lossless mode will decode faster.
As far as perceived quality, it's impossible to hear or even measure such minuscule differences in normal audio.