This is an interesting question. I don't know if, within the MP3 itself, it matters what the sampling rate is. You could be right in that it might just be a tweak to a header byte.
I've found that if all you're doing is reading the headers of an MP3 file, and you don't care about the wave data stored in each frame, the coding to do modifications to those headers is rather trivial. My GapKiller program does it in slow-as-tar VB3 and has no trouble ripping through 100-meg MP3 files.
So if you're interested in coding something like this up, have a peek at the MP3 header specification
here and see if you can see anything that might help.