ffmpeg can downsample audio to a more manageable rate. I use it to reduce hi-res flacs to 16-48, which cuts it down to a ~third of its original size and is supported in my car stereo and everywhere else. Can't tell any difference on playback.
I can't say I personally can tell the difference, but based on my (limited) knowledge of DSP, artifact-free resampling definitely isn't a straightforward thing.
It's more that in practice artifact free resampling isn't a thing at all, so you have to choose what your artifacts do.
It definitely isn't in general sense. Thankfully, limitations of human range of hearing (20Hz-20KHz, < 100db dynamic range) make the limitations non-issue, except for people who claim they can hear ultrasonic frequencies or can hear Cymbals when played with over 124db of dynamic range.