What is the system sample rate of each device? Using an IR captured at a higher rate than the system sample rate will result in some content above Nyquist being removed by the system’s anti-aliasing filter (assuming there is one). If there is no such filter it’s likely that frequencies above Nyquist simply aren’t reproduced. Since an IR is a wholly linear process it’s unlikely that aliasing would be introduced. That said, sometimes systems will behave strangely as you approach Nyquist, so my inclination would be to match the sample rate of the IR to the sample rate of the system where you’re hosting it. Alternatively, and perhaps counter intuitively, you could just use the lowest sample rate as it’s guaranteed to not have content above Nyquist. This all assumes that each unit can do a good job converting a sample rate different than its internal sample rate if presented with a mismatch.