Well, I don't have Matlab here, but I've played with a 20 kHz tone generated in 24/96 and resampling to 44.1 kHz.
As before, SSRC (ssrc_hp.exe, twopass) yielded the best result, with only 3 spurious tones visible above the noise level at -180 dBFS, all of them under -160 dBFS.
SRCdrop (with "best" resampler) gave a "livelier" spectrum, though only three tones reached above -150 dBFS, with one of them being direct aliasing at about -110 dBFS and the only one above -140 dBFS. (In practice, you can assume a background noise floor at about -140 dBFS even with the best of DACs.)
And again, Audacity 1.2.4 with its "High Quality Sinc Interpolation" yielded the worst results by far, with a whole zoo of spurious tones, of which about 11 reach -110 dBFS, 4 are above -100 dBFS and one (again, direct aliasing from 20 kHz) reaches -84 dBFS. Don't resample here!