While it's tempting idea, current state of Android devices doesn't allow to do that in usable way for wired headset connected to 3.5 or usb-c dongle: most devices just don't support 44.1kHz multiples. They always produce 48kHz x multiple rate (48, 96, 192, 384, etc.). There is always a system resampling if we feed 44.1khz or e.g. 172khz to it in this case, Poweramp resampler(s) are superior as they are configurable and often a higher quality vs stock default Android resampler