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Audiophiles usually recommend using some better algorithms such as SSRC resampler (foobar2000 have it as plugin handily) than whatever FFMPEG provides.

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.

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> 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.

> artifact-free resampling definitely isn't a straightforward thing.

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.

When you scale a 24 bit number to a 16 and halve rate from 96 to 48, the calculations are easy as pi. Not like we’re running them thru jpeg twice. Like taking an average, scaling down from 20x more quality that can be sensed to 2x more quality that can be sensed.

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