Short answer: none

Longer answer: Samplitude Pro X2 and iZotope RX4 both do a credible job, 
but there are audible limitations (albeit minor) when downsampling from 
96/24 to 44.1/16. Both are semi-reasonably priced in their base 
configuration and both contain resampling in their base configuration 
(please confirm before laying out money).

Benefits of the "suite" version of Samplitude Pro X2 that might be of 
use to you are:
--Cleaning & Restoration Suite incl. Spectral Cleaning dialog
    (replaced for me by iZotope's function)
--Loudness metering EBU R128 (also available in iZotope ADVANCED)
--True Peak Limiter for sMax11
http://pro.magix.com/en/audio-production/audio-production.1162.html
Sequoia is a more capable and faster-to-use editor, but both use the 
same engine.

There are multiple benefits for RX4 Advanced, including:
--Level and Clip Gain
--Loudness (auto)
--Ambiance match
--EQ Match (also available in base Samplitude)
--Insight metering
--Dereverb (marginally useful for SOME things (speech not so much)
--Time and Pitch
https://www.izotope.com/en/products/audio-repair/rx/comparison/
some of the functions will plug into your DAW or you can send a clip 
from the DAW to iZotope and back.

If you have a DAW package you are happy with other than its resampling, 
consider iZotope as it adds a whole host of capabilities at a level not 
in most DAWs. Also, expect a steep learning curve as with anything this 
powerful. If you were going to invest in RX4, I'd spring for the 
advanced version, but you don't need it for your initial question.

Both offer flexibility in applying various forms of dither.

Both are available in time-limited trial versions.

I dislike editing in iZotope and love editing in Samplitude (I've been 
using that since 1998 in various forms, since it was called "Red 
Roaster"). I love cleaning up in iZotope, but, at this point prefer 
mastering in Samplitude. I've been using iZotope since only about 2011, 
but am now on the beta test team so I do get betas and upgrades at no 
cost, but am not otherwise tied financially to either company.

Cheers,

Richard


On 2015-03-19 2:09 PM, Steven Smolian wrote:
> What is a reasonabley priced program that will downsample from 96/24 to
> 44.1/16 with no audible sonic alteration?
>
> Steve Smolian
>
-- 
Richard L. Hess                   email: [log in to unmask]
Aurora, Ontario, Canada                             647 479 2800
http://www.richardhess.com/tape/contact.htm
Quality tape transfers -- even from hard-to-play tapes.