They could. But then you get clipping effects and sampling effects when you convert back and forth.
Better to upsample once (generally a non-lossy operation) and operate on single precision FP (24-bit mantissa and an exponent) at higher sampling from that point forward and then downsample once (generally a LOSSY operation).
Better to upsample once (generally a non-lossy operation) and operate on single precision FP (24-bit mantissa and an exponent) at higher sampling from that point forward and then downsample once (generally a LOSSY operation).