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Thus far, I've used the KORG as a audio player while taking advantage of its ability to support very high resolution audio files. The KORG comes with a conversion program (AudioGate) that will convert WAV (and other) files to very high resolution audio files designed to be played on the Unit.
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I'm not sure I understand the purpose of this. You can't take a WAV file and convert it to a higher (i.e. better sounding) resolution. You're limited by the current resolution of the WAV file. By converting it, aren't you just creating a bigger file with the same sound quality? It's like taking a 96k mp3 file and trying to make it sound better by converting it to WAV.