Just tried this combo with my HRT microStreamer and AKG K550, and I definitely hear an improvement. Testing with Diana Krall/Live in Paris/I Love Being Here With You (16bit/44khz FLAC), the sound stage becomes slightly larger, like the singer takes three steps back and the stage is lifted 1 meter. In addition, the sounds that before were just fuzzy in the background, like the "hiss" from the cymbal, is focused. It feels like the hiss that before was mostly noise in the background is attached to the cymbal. Might this be better "timbre" that I hear?
A thought, can resampling really do what I hear, how could frequency conversion improve the sound? As I said, I'm using a microStreamer, might the D/A process benefit from a higher resoultion, or am I just experiencing what is actually some kind of distortion as an improvement?