Have you tried the P1a as the upsampler instead of Foobar2K or Secret Rabbit?
That is PC > foobar2K > P1a> P3a
not
PC > foobar2K/upsampled to 24/96 > P3a
Okay, here is what I did:
1) Off-Ramp Turbo 44.1 -> Turbomod P-1A -> Turbomod P-3A
2) Off-Ramp Turbo 24/96 SRC resampler -> Turbomod P-3A
Both with Foobar2000 as player.
They are almost identical. I believe the SRC resampler (2) might be a bit better. Plucked Cello sounds a bit more "woody" with SRC. Cymbols are smooth and creamy with both, good tail-off. A little more room reflection with (2). I had to listen hard to tell the differences. My wife will be home soon and I will get her opinion. I have the P-1A running off battery.
Wifes opinion: Some tracks sound better with one and some with the other. I found that many tracks with cymbols did not sound live with (1) and the dynamics in busy jazz tracks were not as interesting with (1) as with (2), however vocals seem to be more live with (1).
Steve N.