Practical guide and verification
Resampling creates new samples
Changing sample rate is not just editing a file header. Proper conversion reconstructs the signal and calculates samples on a new time grid, usually with filtering to control aliasing.
Downsampling needs filtering
When reducing sample rate, frequencies above the new Nyquist limit cannot be represented correctly. A good resampler applies an anti-alias filter rather than simply dropping samples.
Common mistake
A higher sample rate does not restore frequencies or detail that were absent from the source. Upsampling can be useful for workflow compatibility, but it cannot recreate lost information.