cool, you're still alive! well in 16bit we have 65536 values...going 99.8% upsampling allows to keep these original values and simply change their pitch w/o ditching previously existing trebles informations..
in any resampling, trebles are the firsts that suffer...the same reason recording studios never record in 48/96KHz if it will ever end up on a CD..they will usually go 176.4KHz to keep some headroom for mastering/mixing and such.
I can show you all kind of funky WaveSpectra graphs, but these will not prove anything...the best is prolly that you set some high end soundcard on some high end headphones/speakers, and try it on some TrueHD tracks? Kill Bill 1 or Nightmare Before Christmas are good choices 8)
as previously stated, it will have many advantages...such as:
-better trebles fidelity and phase linearity, as we won't be butchering 0.1% of audio data anymore
-automatically bit-matched audio on Asus Xonar cards, as they provide automatic pass-through for 96KHz/192KHz only(nice feature, you can keep the fixed samplerate at 44.1 in the drivers and kill the 3 resident .exe as you won't be needing them anymore :disagree
-better support for external DAC's that only allow 96KHz or 192Khz
ideally, if you could add an option to offer 2X or 4X oversampling for 48KHz only, this would be really great! so anyone could enjoy 96/192Khz high quality resampling..this will only add data, not remove any! and yes it's very audible :agree
upsampling is a heated subject, but the cPlay(an obsessional bit-perfect audio player) author made a very impressive tutorial:
http://photos.imageevent.com/cics/v... art of building Computer Transports v0.3.pdf
an here's what he thinks: