I converted some 192Khz AIFF files down to 96Khz FLAC. I use a program called Fakin The Funk to see what the frequency response is for audio tracks & after I converted the tracks from 192Khz to 96, some of the frequency responses either increased or decreased. The tracks I converted had frequency responses in the mid 20KHz range before conversion.
Frequency response change when downsampling
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