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No thats not an issue with Synchronous Rate Conversion

because rational fraction sample rate conversion is likely used and it is a completely synchronous process – the only “lost” information is the unavoidable bandwidth limiting lowpass filtering required to meet the Nyquist limit of the 44.1K output stream

logically you:

"upsample" and zero stuff 96K 147x

filter and decimate by 1/320 to 44.1K

but,

since you don't have to multiply out the "0" entries in the "upsampled" data in the filter and you only need to evaluate the filter for each output sample the actual fir bandlimiting/image reject filtering you need anyway doesn't cost much more except for fancy indexing


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