Whatbetter transcodes 24bit/48kHz FLAC to 16bit/44.1kHz

Whatbetter resamples 48kHz files to 41kHz. This should not happen: multiples of 48kHz (like 96kHz, 192kHz) should be transcoded to 48kHz and multiples of 44.1kHz (88.2 kHz) should be transcoded to 44.1kHz

Also because of this rule: 
2.1.26. Downsampling of digital sources is allowed for certain media types. Downsampling of CD sources is strictly prohibited. Downsampling of WEB sources is allowed for audio files sampled at 88.2 kHz and above. If the WEB source is already sampled at a rate of either 44.1 kHz or 48 kHz you may not downsample the audio files any further. Downsampling of SACD, DVD, or Blu-ray sources is allowed in certain cases. See 2.8.5, 2.7.3, and 2.9.5 for more information.