mp2 is then main format for digital broadcasts, so can I convert these (16/48k) files into flac (16/44.1k)?
Sure ... and you can also convert to FLAC 16/48. But why transcode lossies?
(Tip: if you have a portable player which refuses to play .mp2 files, then try to rename into .mp3. The streams are different, but most decoders can indeed handle the MP2 audio stream even if the manufacturer has set the firmware only to scan for the .mp3 suffix.)
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