Ripping a CDA to a DVD Flac 24-96 ?
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There'd be nothing gained doing this, the most I would ever consider is taking 44.1khz CD audio and making it 48khz to be dvd compliant. If just ripping to FLAC leave it at its source sample rate.if all else fails read the manual
Multiplexers, or muxers, of ANY kind, do NOT do any kind of conversion or change in the internal contents of the signal (at least in their core capacity). They only package/unpackage/repackage stream(s) in a container.
Resampling is one such conversion/change that it does NOT do.
To do that, you will need an audio utility/editor/converter/resampler.
And I would have to ask, WHY? @dannyboy48888 was correct, there are very few instances where resampling is required or recommended (few exceptions being editing, device compliance).