If you see 44.1 all of the time, obvious Foobar is displaying the sample rate of the output file.
What you need is the bitate of the audio file read.
http://thewelltemperedcomputer.com/KB/BitRate.htm
However this won’t help you.
A simple example, take a 128 kbs MP3, convert it to WAV and you will have an audio file with 1411 kbs, the bitrate of a uncompressed format.
This is what more or less happens when you play an MP3, it is expanded to raw PCM (16/44.1) otherwise the sound card don’t understand but of course expanding it back to this format won’t restore what has been lost in the compression.
There are programs like AuCDTect.
It can detect obvious artifacts like high roll of but I do think it only works reliable with low bit rate MP3.
In essence this program is like us, having as much difficulties distinguishing between CD quality and high bitrate MP3.
http://thewelltemperedcomputer.com/SW/Miscellaneous.htm