Pretty much every onboard/external soundcard, mp3 player, etc can do 48khz. I never bother downsampling before exporting an mp3. A lot of DVD's and video files are encoded at 48khz as well. In regards to nyquist frequencies, it doesnt really make a difference, as far as I know all mp3 encoders drop mostly everything above about 16 khz anyway. It would be interesting to see someone do a spectrograph comparison of various mp3s at different samplerates to see if it effects the upper frequency of the mp3.