Bouncing a final mix to 1/2 inch tape before the final
print allows you
to do the 44.1 conversion from a high quality analog source. But, it
assumes that the source recordings and processing was done at an
extremely high level - i.e. DSD. And unfortunately, we don't yet have
any open-source tools for manipulating DSD. I know of a few mastering
houses that would *kill* to be using GNU/Linux if the tools were
available.
there is a still quite a lot of controversy over whether or not Sony's 1
bit/MHz clock design actually *is* better than more "traditional"
approaches. i know there is a lot of good marketing to explain why its
so cool, but that doesn't seem to be backed up by any substantive double
blind testing. even the math analysis is heavy on marketing bullshit.