Here the answer for anybody asking if this can be heard.
These are the original files (yes, you will very likely hear absolutely nothing):
44kHz/16bits: CCIF_19k_20k_1_1_-6_dBFS_44k_PCM16_LR.flac
48kHz/16bits: CCIF_19k_20k_1_1_-6_dBFS_48k_PCM16_LR.flac
And the are the results:
44kHz/16bits to 192kHz/24bits: 44b16to192b24.flac
48kHz/16bits to 44.1kHz/16bits: 48b16to44b16.flac
While when the resampling works as expected (again, you will most probably not hear anything):
48kHz/24bits to 44.1kHz/16bits: 48b24to44b16.flac
These are the original files (yes, you will very likely hear absolutely nothing):
44kHz/16bits: CCIF_19k_20k_1_1_-6_dBFS_44k_PCM16_LR.flac
48kHz/16bits: CCIF_19k_20k_1_1_-6_dBFS_48k_PCM16_LR.flac
And the are the results:
44kHz/16bits to 192kHz/24bits: 44b16to192b24.flac
48kHz/16bits to 44.1kHz/16bits: 48b16to44b16.flac
While when the resampling works as expected (again, you will most probably not hear anything):
48kHz/24bits to 44.1kHz/16bits: 48b24to44b16.flac
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