[zipy124]

you're not missing something. You can re-sample them safely as stated by the author. They simply state you should check the re-sampler as:

> Although this conversion can be done in such a way as to produce no audible errors, it's hard to be sure it actually is.

That is, you should verify the re-sampler you are using or implement yourself in order to be sure it is done correctly, and that with todays hardware it is easily possible.