Ripping old CDs to MP3 using LAME - Resample? Options

[BFG]

Quick question to those who know a LOT more about high-quality lossy rips than I do.
Is there any perceivable benefit (or, perhaps, disadvantage) to upsampling CDs--which typically are encoded at 44.1khz - to 48khz?

I've compared a handful of tracks at both sample rates and, so far, can't tell any difference between the two.
Right now I'm running LAME 3.99.5 -v -V0 -q0 --replaygain-accurate.

[saratoga]

Is there any perceivable benefit (or, perhaps, disadvantage) to upsampling CDs--which typically are encoded at 44.1khz - to 48khz?

No, and in fact its a pretty bad idea unless you need 48k output for some reason, and even then I would recommend resampling after decoding, not before encoding.