Are you sure this is not required?
I'm not.
It may work without distortions but there's no guarantee, is there?
Edit: Just a guess: A rectangular dither might be appropriate and safe in this situation.
The noise floor will be 3dB lower compared to full triangular dither.
Edit2:
I just looked at SSRC's source code to check what it actually does concerning dithering and noise shaping.
Unfortunately "noise shaping" is called "dither" by the author.
CODE
--dither SELECTS ACTUALLY A FIR NOISE SHAPING FILTER.
"triangular spectral shape" corresponds to the
filter with the impulse response [1 -1]
--pdf SELECTS THE DITHER TYPE AND AMPLITUDE
amplitude of 1 corresponds to "full dithering"
If however -- like kjoonlee pointed out -- you're interested in converting those to MP3 better use "ssrc --rate 44100 --bits 24". LAME can handle 24bit/sample files.
OR: Just use Foobar2K to transcode. It doesn't really matter what resampler you use. They're both good.
I totally agree to
this reply and the following by kjoonlee you got in the other thread.