I tried to make a MP3 of material recorded in 88.2kHz, it gave me a lot of headache until i understood that MP3 only goes to 48kHz. My suggestion is to, instead of making an MP3 in 48kHz anyway, and in the wrong speed, make it impossible to do it and have a little box saying "MP3 only possible in 44.1/48kHz". Thank you!
The sample rate ins of minor interest with MP3. It can be different from the sample rate of the encoded stream.
In fact it's not much more than a playback suggestion. the compressed data is (essentially) the same independent of the playback rate. Or course the accuracy might be better with higher input sample rate (with the same MP3 bit rate aka file size).
MP3 88.2 warning box
Linear Mode
