All right, I'm back and I think I've got it sorted out.
The correct answer is:
C: Both of us.
and
D: Neither of us.
Confused? So was I, but after doing some testing on the original poweron.snd file from my wife's phone ("You want to do WHAT?"), I came up with an answer.
The stock Prevail poweron.snd file is a 48000 sample per second, stereo recording stored in PCM Little Endian (LSB first) format.
So why does a 44100 sps, stereo file work? Well, it doesn't. And yet it does.
You see, a 44100 sps file is 'just close enough' to 48000 sps to work and sound nearly similar.
Similar, but not exact.
When played by the Prevail on boot, a 44100 sps sound file plays just fine, although at a slightly faster rate.
How much faster? About 8.8 percent. ( 48000-41000 ) / 41000 = 0.088435
This means that a 44100 sps file will play in a slightly shorter period of time and slightly higher in pitch.
How much higher? About a note and a half. So any particular note, say C, will instead play somewhere between C# and D. All other notes will also be correspondingly higher.
Now most people won't notice the difference in pitch unless the two samples are played side-by-side. But if you've got a good ear, you'll notice the difference right away.
I confirmed this by generating a 1000Hz tone as a 44100 sps stereo file and setting it as the poweron.snd file. (Very annoying, mind you.) When played back and measured, the resulting tone was 1088 Hz, or 8.8% higher in pitch.
So why does a 96000 sps mono file like the one I created play and sound correct? Because of the way the data is stored in the file.
The data in a stereo recording is stored in an interlaced (alternating) left-right sequence. That is, a word of data for the left channel is followed by a word of right channel data and the sequence repeats. But a mono recording is just one word of data after another, no interlacing.
When a 96000 sps mono recording is read by the Prevail, the phone assumes the file is a 48000 sps stereo file and reads the data alternately into the left and right channels, playing it back at 48000 sps stereo.
The net result is that the original 96000 sps data is effectively downsampled into two 48000 sps audio signals, one of which is offset in phase from the original by 1/96000 of a second, a diference too small for the human ear to detect or the Prevail's tiny speaker to reproduce.
So to make a 'correct' poweron.snd file, you need an audio file that is 48000 samples per second, stereo, in PCM little Endian format.
But a 44100 sps stereo file will work just fine, although it will be slightly higher in pitch. And a 96000 mono file will also playback and sound correct, even though it technically isn't.
Clear as mud? I hope so. But now it's way past my bedtime and I have a long day at work tomorrow.
Cheers!