Sometimes a source video has 48.000 hz audio.
Exporting to MP3 from Premiere gives some options (like changing the kbps say from 256 to 128) but not to change the sample rate, these are not the same thing.
The resulting MP3 ends up with whatever sample rate the source had, this is fine but it gives compatibility issues with some applications like Adobe Animate which do not accept 48.000 hz audio. Web content in many instances is also limited to 44.100 hz max.
Either let us choose the sample rate ourselves or cap it to 44.100 hz for this specific format.