When developming for switch and iOS as well as desktop. Is it best practice to render out 24khz versions of your assets from the DAW or just let the compression handle the SRC. I was planning on having different assets for some things to keep voice count down on the handhelds so I would be re-rendering anyway.
The only real best practise would be to ensure that there is no up/down sampling by setting the sample rate in setSoftwareFormat to match your built banks’ settings. So in your case, you would set the sample rate property to 24000.
It doesn’t matter too much if your project contains higher sampled assets as it will compress them to match your project settings at build time. If you are worried about voice count, take a look into the virtual voice system and priority in our docs.
https://fmod.com/resources/documentation-api?version=2.0&page=white-papers-virtual-voices.html