That's not how audio works. PCM data at some sample rate with infinite precision samples perfectly encodes all the audio data of all frequencies up to half the sample rate. Resampling is a theoretically lossless operation when the frequency content of the audio fits within half the sample rate of both the source and the destination sample rates (which will always be true when resampling to a higher sample rate, FWIW).

The issues are that 1) resampling has a performance and latency cost, 2) better resampling has a higher performance and latency cost