MPlayer ( libavcodec/resample2.c ) supports resampling using floating-point arithmetic instead of fixed-point when following macros are defined append-flags -DCONFIG_RESAMPLE_AUDIOPHILE_KIDDY_MODE -DCONFIG_RESAMPLE_HP
Created attachment 174779 [details, diff] experimental support for resampling of 24-bit sound by lavcresample
As a general rule, we don't accept patches for features since they could be better applied upstream, and benefit everyone. :) Send it to ffmpeg-dev mailing list with a description. https://lists.mplayerhq.hu/mailman/listinfo/ffmpeg-devel