all modern DACs convert to analog a signal at sample rates that far exceed 96 or 192khz, for that simple reason, it's usually meaningless to do a small oversampling or upsampling in the computer before sending the signal to those DACs.
now some bad DACs will suck at 16/44. even to this day this is still a possibility(mostly because money), and of course NOS DACs are embodiment of wrong in that respect. for those DACs, running away from 44.1khz by any mean is almost always an improvement. an objective one, not just "I like it so it must be better". of course I see an amazing irony anytime I think about a guy using a NOS DAC while oversampling his CD tracks, but if I was stuck with a NOS DAC, I'd do just that.
the most accepted reason seems to be that the low pass filter can be gentler for band limiting, while still keeping low distortion levels. at 44.1khz a gentle low pass means starting in the audible range and getting audible roll off in the trebles. but starting high enough in frequency to avoid audible change in the signature at 44.1khz comes at the cost of doing a fairly poor band limiting job(and digital audio exists on the concept of good band limiting so there is that). but then if you use a strong low pass, people go crazy because "hermagerd ringingrrr!!!". so somebody somewhere will be unhappy. at higher sample rate, the filter can start outside the audible range and can be very very gentle and do a proper band limiting job. so basically, the crappier your filter at 44.1, the better is ti to have higher sample rate. but good DACs deals with that just fine and should be left alone IMO.
if we're going full obsessed, there is also the game about async sample rate conversion used in some DACs. ^_^ plenty or reasons not to know what to do while being absolutely mad paranoid.
in the end if someone is going to change the sample rate on the computer, it makes sense to at least use a good process to do it. windows resampling has never been the best solution. SOX works pretty well, and some stuff like HQplayer allow for way too many settings for the average guy IMO, but does offer great choice to the few who actually know what they're doing.
personally I dealt with this the same way I deal with most audio things, I measure the signal I get using a few different options to at least confirm I'm not once again chasing unicorns, and when I believe that the variations are really not worth the extra CPU/money/efforts, and don't seem to make an obvious change to my ears, I forget about it and move on. in fact as the usual destroyer of fidelity that I am, with headphones I use SOX in foobar to turn the few highres stuff I have to 44.1 because I run some convolution filters at that rate.
we all have our own priorities.