On a side note, for those who use Foobar and Qutest, and do not plan to splurge on M-scaler, do try the Foobar Resampler-V plugin for 44.1kHz material.
I usually do not like resamplers, having tried and compared PPHS, SSRC, SRC extensively. Resampler-V lets you customize SSRC and SoX with various adjustments to arrive at a sound "effect" to your tastes. I still do not like how high sample rates sound (192 kHz, etc), but at 96 kHz and settings to extend LPF frequency response and still keep impulse response around 1 ms, I am able to simulate a certain "wetness" (some report Qutest sound as "dry") and immediacy while sanding off a a trace of 44.1kHz "edge." The settings will depend on your system and tastes, but for my main speaker system, something like this works...