If Paula is a 14bit DA Converter, what is the "calibration" for then?
As for th downsampling, this is another story, but can be done "offline". I used to do 44.1kHz with interrupt, but on a 68060.
With dithering I mean to reduce (or better mask, it is some kind of noise shaping) the audible quantisation noise. Just like dithering in images with low bit depth.