That seems a rather shallow - and probably incorrect - reading of the source. This is an efficiency and trust trade off as noted:
> given sufficient computing resources, we can resample 44.1 kHz to 48 kHz perfectly. No loss, no inaccuracies.
and then further
> Your smartphone probably can resample 44.1 kHz to 48 kHz in such a way that the errors are undetectable even in theory, because they are smaller than the noise floor. Proper audio equipment can certainly do so.
That is you don't need the original source to do a proper transfer. The author is simply noting
> Although this conversion can be done in such a way as to produce no audible errors, it's hard to be sure it actually is.
That is that re-sampling is not a bad idea in this case because it's going to have any sort of error if done properly, it's just that the Author notes you cannot trust any random given re-sampler to do so.
Therefore if you do need to resample, you can do so without the analog source, as long as you have a re-sampler you can trust, or do it yourself.
> given sufficient computing resources, we can resample 44.1 kHz to 48 kHz perfectly. No loss, no inaccuracies.
and then further
> Your smartphone probably can resample 44.1 kHz to 48 kHz in such a way that the errors are undetectable even in theory, because they are smaller than the noise floor. Proper audio equipment can certainly do so.
That is you don't need the original source to do a proper transfer. The author is simply noting
> Although this conversion can be done in such a way as to produce no audible errors, it's hard to be sure it actually is.
That is that re-sampling is not a bad idea in this case because it's going to have any sort of error if done properly, it's just that the Author notes you cannot trust any random given re-sampler to do so.
Therefore if you do need to resample, you can do so without the analog source, as long as you have a re-sampler you can trust, or do it yourself.