In edit > preferences > quality > default sample format > leave at 32 bit float.
In edit > preferences > quality > default sample rate > leave at 44.1 kHz
In edit > preferences > file formats > uncompressed export format > leave at 16 bit
with the wav file in the window, on the file pulldown menu where you see the downward facing triangle > set sample format > leave at 32 bit float.
with the wav file in the window, on the file pulldown menu where you see the downward facing triangle > set rate > 44.1
In the bottom left hand corner, where it says "project rate", set at 44.1
Then go to file > export as wav
I just converted one single 24/48 wav file to 16/44.1, and there was no silence at the beginning or end of the file, and it sounds great. I used the high quality sample rate settings and triangle dither for both real time and high quality. I think 32 bit float precision is just the internal processing setting of Audacity. The higher the depth, the more precise it is. Hope this helps.
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