It is perfectly possible to convert from 96KHz to 44.1KHz without using fractions, but entirely in whole numbers.
All you do is use the Greatest Common Denominator to find out the required ratios, which is 300.
So, to convert from 96KHz to 44.1 KHz you simply upsample the 96KHz by a factor of 147, then downsample by a factor of 320.
96000 x 147 = 14112000. Divide this by 320 and you get 44100.
There is at least one SRC that works this way, using whole numbers only:
Voxengo R9Brain Pro.
www.voxengo.com/downloads will get you a demo version. This also has the added bonus of 2 methods of conversion:
1/. Linear Phase mode - the usual digital method, and
2/. Miinimum phase mode, which approximates, and extremely well & closely, the effect of going through seriously high quality DAC then another ADC to do the job.
Sorry to be a pedant, but the myth that you cannot use whole numbers to go from 96 to 44.1 really should be put to bed for once and all.