An embedded device might have several different resamplers specifically optimized for common ratios, but I guarantee the PC running the emulator has only one resampler that will function at (almost) any ratio of input to output sample rate.nothingtosay wrote:But the math for resampling 48 kHz to 192 kHz is so much simpler than getting 44.1 to there.
The math for resampling silence is also easier, but the computer still has to perform the same calculations.