[chesebert]

I just found the option to output at 176.4Khz which is really perfect at 3X 44.1. I can get foobar to work with that freq as well..question is does upsampling really help? How good is the brick filter in emu for DAC?

 

[Sycraft]

This is something I'd probably try blind testing, as it should be pretty simple to set up. Get an ABX tester like ABX comparator for foobar. For the test, get some 44.1kHz files and resample them to 176.4kHz (which is 4x 44.1kHz actually) using s nice, high quality filter. I can help you with this, if you need. Then, test to see if you can tell the difference. If not, call it good and playback at 44.1kHz, if you can, decide if you think it's an improvement and then decide.