Well, you certainly can but don't expect any major differences. Assuming your computer's audio chip is competently implemented, and the source material isn't mastered by idiots, the limitations of 48000hz/16bit are generally considered below the threshold of even best-case frequency range of human hearing, and most adults are well below that. Some people claim windows's resampler can audibly degrade quality, I don't personally hear it but my hearing tops out around 13KHz, YMMV.