I assure you there is loss when converting 44.1->48no gain, no losing. i make the same only because i use convolver , and this require fixed samplerate.
it involves a floating point calculation (how many 44.1s can you fit in 48? more than 1, less than 2) and no matter how good SoX is, playing at original rate is better.
if you were talking about a significant improvement, maybe it would be fine (88.2 or 96, although again I think 88.2 would be better since it is divisible by 44.1).