I noticed in the page located at:
That the help says to setup transcoding of video files to use audio 44,100 but I think that would work but by tradition its better to tell people to use 48,000 (digital video sound sample rate) for video files:
Well, the transcoding documentation does not focus on the actual transcoding parameters for the various formats, but rather tries to give an overview on the feature and to explain the idea behind it/how it works.
It does contain a few example profiles and I can indeed change the defaults there. On the other hand - we got reports that the PS3 has problems playing transcoded streams with an audio sample rate of 48000 since firmware 2.20 - so all these settings are very dependent on the player/firmware.
Well, I guess I'll change it :>