Should I resample to 48kHz during converting to AAC (Opus-like)? Today at 17:05 I am going to encode my lossless collection of ripped CDs into 144 kbps AAC (QAAC) for listening on both Android phone and Windows (Foobar2k with an onboard Realtek DAC and good speakers/headphones). My goal is to keep it lossy, but make sure I retain enough quality to keep the music transparent for my ears. Should I include 44.1 -> 48 kHz resampler in the Foobar conversion chain to get 16b/48kHz output AAC files? The resampling practically does not affect the conversion speed and resulting file size. The benefit as I can see it will be that my AAC files will match the native sampling rate of my phone/PC DACs, which is as far as I know 48 kHz, thus no need for software resampling during playback - better sound quality and less battery drain.Such approach was implemented in Opus, and I cannot think of any downsides of it. Are there any? Am I correct in my assumptions? Thanks in advance for the replies.