sample-rate conversions are not particularly nice for sound.
if there's nothing above 15k, then it can be lowpassed and you'd probably gain a lot of compression in FLAC (possibly even comparable to recording in 32khz). however, i'm not sure if it is guaranteed to not have anything over 15k. transients could probably give you stuff in this range. i've seen 30 year old cassettes produce frequencies this high (although i'd say they were the products of distortion, and only occured on transients).
however, tapes with a high noise content will not compress well in any lossless codec. noise is noise - randomness, and that can't be predicted well at all.
if you can record in higher than 16 bits, that would also be good (you never know when you'll want to noise reduce, or apply some dynamics processing on it). if you're normalizing, you'll want as much precision as possible.
don't bother with dithering down to 16 bits however - there will be more than -90dB noise in the tapes