I think you’re missing the point of my response. Maybe thinking about it the other way around would help you better understand - lossless CD 16/44.1 has a bitrate of around 1440kbps. If that is lossy compressed to MP3, in this instance, the bitrate goes down to 128kbps. Compressing audio doesn’t change the 44.1kHz sample rate, and I guess you could say its bit depth is reduced in the compressed file. However when that’s decompressed for onwards processing by your kit, it’s decompressed into a 16 or 24 bit 44.1kHz PCM audio stream. Decompressing the file into that stream doesn’t add any lost info back in though, it’s still a reconstituted lossy stream.