So it's not a sample rate problem, it's a DR does not understand it's MP3 problem. What program (and version) did you use to create the file?
libavformat 57.83.100 is ffmpeg 3.4 from october 11 2017(1), so whatever program it is, it's old.
The mp3 format is "mp3float"
I think the issue is somewhere in the audio specification, because ffmpeg (current git) says it's "Audio: mp3 (mp4a / 0x6134706D)", which resolve sees as AAC.
As confirmation I recorded a 48KHz and 44.1KHz mp3 and resolve plays both fine (as mp3 files).
May I ask why you would record in MP3? MP3 in MP4 is not well supported (2)
(1):
https://github.com/FFmpeg/FFmpeg/commit ... 36596d8759(2):
https://obsproject.com/forum/threads/au ... ost-270660