some will tell you that the less process there is in the processing, the better...
why, for instance would you take a DAT, recorded @ 16/48 and record it to your harddrive as 24/48? I used to think that this was a good idea, because mathematically this takes the samples to the 24th place rather than the 16th. But in reality, you are adding information that never exisisted. I can see the logic in both sides of the fence, but when you go up to 24 but, you have do some sort of noise shaping to come back down to 16; but it make sense to goto the furthest place possible when editing audio...