With one caveat: the bigger inter-sample peak you want, the closer to the nyquist you need to get, but the closer you get, the more it will be attenuated by the anti-imaging filter, so the peak becomes only theoretical. For example, generate -12 dBFS, 23.5 kHz square wave at 48 kHz sampling rate:
Code:
sox -r48k -n "square.48.flac" synth 60 sq 23.5k norm -12
Resample it to 96 kHz using steep filter (99% bandwidth) and you get -1.15 dBFS peak:
Code:
sox "square.48.flac" "square.96_steep.flac" rate -s 96k stats
...
Pk lev dB -1.15
But use normal filter (95% bandwidth) and the peak is only -5.28 dBFS:
Code:
sox "square.48.flac" "square.96_normal.flac" rate 96k stats
...
Pk lev dB -5.28