If you plan on making a lossy file with a lowpass of, say, 16KHz, is it advisable to resample the 44.1KHz input to 32KHz, since the Nyquist Theorem states that a 32KHz sample rate is all that a 16KHz lowpassed signal needs? Resampling will lead to additional space savings. However, resampling will produce quantisation errors (audible or not) since 32KHz and 44.1KHz are not evenly divisible.
If you use a tool like SSRC, perhaps the resampling issue is mitigated. However, what if you used "--resample 32000" in LAME? If you are seeking transparency (aps) I'd assume you'd stick with 44.1KHz but if you are making lossy files for a portable is resampling an advisable method to reduce bitrate?
