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by marcan_42 2110 days ago
These days the benefit of 48kHz is that you get twice the frequency headroom vs 44.1k (from 20kHz to Nyquist), which means that any processing steps using oversampling and antialiasing filters (which you should be using) will either sound better, use less CPU, or both, since the filter has to be only half as steep on 48k.

But that's for intermediate processing, once you have the master you can convert to 44.1 one final time and that's that. One final sample rate conversion with modern algorithms will not introduce any audible differences.