The best way to convert a cab IR of a certain length and sample rate to a cab IR of different length and/or sample rate is definitely not to truncate (and/or resample) the original. If it's just the EQ you are after -- i.e. time-based information is of no importance as with pure cabs (no predelay, no reflections) -- you better construct the filter taps of the new IR from the frequency response of the original.
And regarding the filter length: Anything audible beyond a few 10ms will be perceived as being echoed/reverberated/smeared. Not to mention that large filters consume more computing power. So it is best to have your IR length as short as possible (i.e. with reasonable deviations from the desired frequency response).
If the frequency response curve of the original IR is sufficiently smooth 2048 filter taps @44.1kHz will accurately sample the curve at 10.77Hz intervals. I don't know if the Kemper Team follows the approach discussed here but I bet I may create [email protected] IRs from your original bass cab IRs which are considerably better than the truncated versions.
Cheers,
René