Resampling is not needed. The ability to choose the sample rate for the new recording is important. People have preferences, and changing it can also allow better results in certain scenarios, such as low bitrate recording.

The fact that it is not possible stops me from resolving an issue with Opus recording manually. The default sample rate is obviously 44,100 which is unsupported by Opus, so it takes the data, but marks it as 48,000 which results in slightly high pitched playback. If I could manually select 24,000 or 48,000 which are supported, there would be no issue.

Agreed. Both sampling rate and bitrate please. And while you're at it, please add an option for OGG vorbis.

ASR by NLL apps had manual sampling rate and bitrate a decade ago. I would use ASR but because "benevolent" Google has killed all 32-bit apps in Android 14, I can forget about that.

The recent change of the default sampling rate from 44,100 to 48,000 resolves the Opus incompatibility, but having the ability to specify one would be valuable at times. I still believe this needs to be implemented. One way would be a dropdown with common rates, perhaps

8000 (VoIP)
11025
16000
22050
24000
32000
44100 (CD)
48000 (DVD)

Alternatively, display a line in settings "Sample Rate: [box displaying number of Hz] and a toggle switch below it "Customize sample rate (may cause errors)" which makes the box editable. Switch off, the box should be grayed and display the default of 48000Hz.

Honestly, anyone who wishes to change the sample rate from the default probably knows what rates to use and doesn't need a drop down menu.

Edit: I looked at how bitrate is handled, with common preprogrammed options, and added more options to my list, since it looks likely that this would be the easiest to implement as the structure seems to be in place for that type of menu already. I would add that I would prefer to be able to use any arbitrary value for bitrate as well, but the present menu system is far better than not having a choice, and I consider it good enough. Maybe adding a "custom" option to both in the future would be possible.

I still believe this needs to be implemented.

It will be added along with other options commonly found in third party voice recorder apps.