Zaikesman, this may be closer to what you are looking for.
44.1khz came about because of its relationship to NTSC and PAL tv line rates. Early digital audio was recorded using versions of video recorders, and the audio frequency had to be related to the horizontal video frequency in order that both video and audio frequencies could be derived from the same master clock. 44.1khz was the original PCM-F1 format, which I believe was adopted first in Japan and ultimately became the compact disc standard.
The use of 48khz is based on its compatibility with tv and movie frame rates (50Hz,60 Hz), and with the 32khz pcm rate used for broadcast. 48khz has integer relationships with all of the above and therefore makes it easier to set up time code for studio sync. Looking at an article on 48khz, the author mentions your original idea of sample rate conversion as a primary reason for the concern with integer frequency relationships in the early days of audio.
44.1khz came about because of its relationship to NTSC and PAL tv line rates. Early digital audio was recorded using versions of video recorders, and the audio frequency had to be related to the horizontal video frequency in order that both video and audio frequencies could be derived from the same master clock. 44.1khz was the original PCM-F1 format, which I believe was adopted first in Japan and ultimately became the compact disc standard.
The use of 48khz is based on its compatibility with tv and movie frame rates (50Hz,60 Hz), and with the 32khz pcm rate used for broadcast. 48khz has integer relationships with all of the above and therefore makes it easier to set up time code for studio sync. Looking at an article on 48khz, the author mentions your original idea of sample rate conversion as a primary reason for the concern with integer frequency relationships in the early days of audio.