Heiry_Hen, I want to thank you too; you are an audio guru and all the things you are writing are food for thought for me - and I think for many others here.
I want to add that not everybody has access to such softwares, or want to use them for whatever reason... to me, for example, making a free "product" like a fan restoration project, should be reached using free (possibly open source) softwares, and I'm faithful to my mission, so the question is: as you published that interesting link in post #165, but I'm not sure to interpret correctly all those graphs, could you please let me know your opinion on a free way to make a frequency conversion?
AFAIK, SSRC is one of the best method, even in comparison with some paid software; eac3to is also regarded as one of the best free audio conversion tools; the fact is, how can eac3to (using SSRC) results be better than SSRC alone?
Also, SOX and r8brain (1.9 free) seems to be really good alternatives.
The point is, will we, over 20, with good (but not high end) equipment, be ever capable to hear the difference between a state-of-the-art conversion and a "mere" very good free version?
Last thought: after that DVD set the standard sample rate at 48kHz, don't you all think that many soundtracks - in particular at the dawn of the format - were probably a direct conversion from the 44.1kHz digital master done for laserdisc, instead of a new remastered version? I mean, we all know industry; if the could achieve their objectives with few or no money and/or men work...
@Chewtobacca: I agree, the two tracks solution is the best; I make (when needed) audio editing before any eventual sample conversion, but I usually don't release the 44.1kHz version simply because I do Blu-ray based projects; anyway, I'm open to give them to anyone is interested, as I've done in the past.
But I want also to make a little provocation: why don't we use sometimes the analog laserdisc tracks? Quality is very good, comparable with the PCM tracks, and they could be captured at 48kHz 24bit, without further conversions, so everybody will be happy! (^^,)