Audio events original sample position

I’ve started some “housekeeping” converting my old projects from 32/96 to 32/41.1. I decided that keeping large files and having my computer choke on them isn’t justified for me.
Could anyone explain what happens in case I choose “yes” or “no” when asked “Do you want to keep audio events at their original sample position?” while changing the sample rate of my projects.
Why is this choice given to me?
I’ve looked everywhere in Cubase manual but couldn’t find this information.
Thank you in advance.

Obviously different sample rates have different sample positions for absolute time values.
1 second @ 96 kHz is at sample position 96001
1 second @ 48 kHz is at sample position 48001
Changing samplerates will move the audio events either in their absolute time position or sample position. So the prompt does what it says:
“Yes” will keep sample position, but move the event in absolute time,
“No” will move the sample position, but keep the event at the same absolute time

Thank you for your response, Thinkingcap.
Could you please expand on the use for either choice? When should I choose which?