Hey Olav,
thank you very much for the new set of files.
This morning, I just wanted to send the small changes to you and Klaas, as I had other things to attend to and because testing a new set of files potentially could be time consuming. But now I have tried them out.
Without resampling BrutefirDrc worked, just like before. 
With resampling I got very helpful error messages this time, se below.
After copying the null filters (convolution files) 
null-65k48-l.pcm and 
null-65k48-r.pcm to the required file names 
left.pcm and 
right.pcm, BrutefirDrc worked perfectly with resampling! 
Obviously these filters are needed even when using only using the eq part of the filter, when resampling. My mistake was to think they were only necessary when explicitly using DRC through convolution. 
======== brutefirwrapper rev 10 starting at 1347184305 2012-09-09 09:51:45
Resampling brutefir filter from 44100 to 48000
sox FAIL formats: can't open input file `/etc/squeezeboxserver/BrutefirDrc/filters/left.pcm': No such file or directory
Traceback (most recent call last):
  File "/usr/share/squeezeboxserver/Plugins/BrutefirDrc/Bin/brutefirwrapper", line 550, in <module>
    main()
  File "/usr/share/squeezeboxserver/Plugins/BrutefirDrc/Bin/brutefirwrapper", line 119, in main
    filter(in_format,filter_name,detect_out_format
(filter_name),client_id,samplerate,opts.stream_format,opts.allow_patching,opts.copy_sample_format,opts.dump_output)
  File "/usr/share/squeezeboxserver/Plugins/BrutefirDrc/Bin/brutefirwrapper", line 125, in filter
    cmdline.append(check_filter(brutefir_filter,client_id,samplerate,in_format,copy_sample_format))
  File "/usr/share/squeezeboxserver/Plugins/BrutefirDrc/Bin/brutefirwrapper", line 176, in check_filter
    filter_body = patch_samplerate(filter_body,samplerate)
  File "/usr/share/squeezeboxserver/Plugins/BrutefirDrc/Bin/brutefirwrapper", line 226, in patch_samplerate
    filter_body,junk = re.subn(r'\bfilename\s*:\s*"(.*)"\s*;',resample_filter,filter_body)
  File "/usr/lib/python2.7/re.py", line 162, in subn
    return _compile(pattern, flags).subn(repl, string, count)
  File "/usr/share/squeezeboxserver/Plugins/BrutefirDrc/Bin/brutefirwrapper", line 224, in resample_filter
    filter_lengths.append(os.stat(output_pcm_filename).st_size//4)
OSError: [Errno 2] No such file or directory: '/tmp/.BrutefirDrc-115/left.pcm-48000'
The world is now a happier place!
Best Regards,
  Gandhi