bit for bit they won't be the same but it really depends on *how* it determines which bits get tossed. i seriously doubt anyone could tell the difference between straight 44.1 and the same tape run at 48 then resampled. i really think this isn't all that important. if you want 48kHz, run at 48 and resample, if you want to save time, run at 44.1
btw greg, i finally got around to doing some more testing on the dmic that died. it appears the noise was coming from one of the chips in the board. i noticed that the underside of the board was partially fried underneath all the pins, and when i touched the chip it was extremely hot. hopefully i can get someone in the EE lab to help me figure out what's wrong, sure glad i didn't trade it to someone for some blank discs.