Ah, I misunderstood
No, thats more (marginally; reaper will be pretending that its all 88.2 but it will be doing some upsampling calculation as well as having to handle processing at 88.2). The processing required for the conversion is low and makes little difference. Theres a bit of a myth kicking round that real time resampling is a resource hog. It really isnt, the algorithms for it are very efficient.
I thought you meant taking your project down from 88.2 to 44.1, because I cant read. That would be a big drop in load.
While I'm on it, theres a similar myth that going by factors of 2 is faster and/or sounds better because its a simple straight multiplication or division of 2. Not so. The maths to get from 48 or 96 to 44.1 is more complex, but its extremely accurate, any errors are completely inaudible and any vaguely modern machine laughs in the face of the calculations.
And more ram wont help with this
Its not handling appreciably more information or addressing more files, its a processing load. CPU upgrade.
Unless your performance monitor is telling you youre running out of ram, in which case get more ram