Thanks Everybody...
I was so sure that I understood it but I see I was wrong again! ;-)
I'm wondering where I picked up my wrong info? Luckily, this is the first time it actually mattered. Up intil now I hae been dithering to go from 24/48 (or higher) down to 16/44.1 so all is well...
...and with your help I avoided making the mistake this time.
...and I have learned more!
...a very humble and thankful man!