if you find Reclock/foobar/XXHighEnd to sound exactly the same on XP(using bit-perfect KS/ASIO) or on W7(from what donunus says), I think it's time to question your gear and/or your hearing tbh.
watching movies w/o Reclock(taking care of perfect smoothness in 48/96Hz) makes my eyes bleed...I cannot stand dropped frames
On the first one I dont find any of the players I tried to sound the same, just more similar on w7 than they were on xp.
On the second one, I didn't notice the difference in dropped frames with avi files when just watching with a laptop screen. Maybe the avis are already too lossy to notice :D When I watch movies on my TV, I use my dvd player anyway instead of using the pc so getting picky with the picture quality is not a software issue for me.
Edited by donunus - 6/5/10 at 3:04pm