I recently stumbled across the RGGB-RT plug in for Foobar 2000. I tried this with CD files, and the difference is quite noticeable. Upscaling 16 Bit/44.1 KHz files to 32 bit/176.4 sounds better with the loudspeaker setup (Devialet 1000 Pro, ATC SCM 40, SVS PC4000).
Where the differences are really noticeable is with the headphone setup, where I can take advantage of 32 bit/705.6 KHz. This is a very nice upgrade, and best of all, its a no cost upgrade on the software side. One does need a Windows computer with some oomph (8 Core-16GB) to take full advantage of the software.
So, anyone using this?