[brudgers]

A very common clear need is incorporating 44.1khz audio sourcesinto video. 48khz is 48khz because 48khz divided by 24fps, 25fps, or 30fps is an integer (and 44.1khz is not).

Also, for decades upsampling on ingest and downsampling on egress has been standard practice for DSP because it reduces audible artifacts from truncation and other rounding techniques.

Finally, most recorded sound does not have an original analog source because of the access digital recording has created…youtube for example.