Soundtrack Pro seems to do a decent job. I resample to 48k then pitch down, then make a new Quicktime. Seems to be alright but I know DAWs can perform it better and there has to be a better way.
I tried it and I lose sync with a new file from the DAW. I know it must have to do with sample rates.
Is it best to take the final 24p audio and slow it down 4% then pitch down? Or is it best to take the conformed audio @ 25p/ 50,050k and pitch that down and resample? Perhaps it's best NOT to resample and let FCP handle that?
What do you do? It's my first experience without external conversion.