Here is a simple SOX command that will remove Emphasis and leave the resulting file at 48k...
Very interesting...so that command applies an accurate digital equalization to de-skew a recording with unwanted emphasis? That is, it not merely removes the emphasis codes?
I wish I had that years ago when a friend with his new Sony PCM601 obligingly offered to do digital transfers to PC of a stack of my Sony PCM501 / VHS recordings (emphasis always on). This resulted, as you'd guess, in bunch of emphasized wave files in my DAW...and to avoid any possible misunderstanding in downstream distribution chains (coding info getting misplaced etc.), I played safe by redoing the transfer to PC via DA / AD.
But it's pretty unlikely that the OP will be confronted with emphasis - and apologies for dragging this thread OT - as it was mainly an 80's thing, especially with pcm / video recorders. Plenty of things to bite your bum in those days of early digital and DAT. SCMS anyone? :-)