Quicktime pro resampler quality? Options

[Mix3dmessagez]

I use quicktime to downsample needledrops to 48hz tvbr *for ipod use*
I've also come across foobar sox resampler which I've read is the best
I've tried to do comparisons *downsample with sox to 48000hz then convert with quicktime or convert using quicktime*
Usually the bitrates will be the same *on average* however sometimes sox downsamples will be one bit higher *on average*
I've tried to look at the individual bitrates for the first few seconds of each song *Just to see if there's a conclusive difference* and they seem to handle things quit differently, I notice the bitrate changes faster when downsampled with sox, I know that probably isn't a determinant as to quality, but it's all I know
With sox I use very high, 48000hz, 95% passband, allow aliasing, 25% phase response *someone at another forum said those are best settings*
On quicktime, best quality, variable bit rate, and recommended sample rate
I also want to know as if Sox is better I can resample all needledrops to 48hz flac *from 96 to save space*

[Wombat]

If there really someone was interested in listening these files you should offer the original source so if there is an audible difference one has to check what is nearer to the original.