i think with these two you need to compare apples to oranges. they excel in different areas. the best sound is the ultimate goal,right?
put foobar on wasapi at 16/44.1. that is how it will sound best i think most agree. however, compare it to jriver like this. wasapi-eventstyle(very important),oversampler at 24/192,present 24 bit's in a 32 bit package(like dithering on 24 bit)..
now, i think they seem almost identical. it certainly is not like px100 vs hd800 or anything. more like hd600 vs. hd650. whichever you like better. it is kind of sad though that jriver has to be set in that manner to sound nearly as good as foobar at bit perfect. so try it that way if you want. i a/b'd for a hour and could not come to a conclusion when they were set that way. i'd still say foobar is the winner for a lot of reasons.