I downsample to 44.1. I can't hear any loss, and the people who download and want to burn CDs will have no idea how to convert sample rate.
Not all re-sampling methods are created equal.
In the late 90s / early 00s, I used to use a Zefiro ZA2 sound card for DAT transfers which was a great card (I thought) because it provided on-the-fly hardware resampling. This was a huge advantage vs. having to perform software resampling on computers of the late 90s. A single show could take overnight to resample in Cool Edit Pro with the quality set to 999.
I listened to those transfers a few years later and was appalled by how bad they sounded vs. an unsampled transfer. I ended up having to toss all of those transfer and re-do dozens of DATS. Modern software resampling sounds much, much better and is much faster than the days of old, so I would agree that when done properly, no one should be able to hear the difference.
In general, resampling is not a processing step I recommend unless absolutely necessary. For a show recorded and posted in 24 bit, it would be foolish to resample for any reason other than maybe because 96k or 192k files are enormous, but that begs the question why record in those resolutions in the first place. If you want to put out 16/44 red book compatible releases, totally fine and worthwhile, but I would never resample an archival master as a standard practice.