Hi all,
after endless Hours of testing with resampling,
my final opinion is as follows.
According source Material is not better than 16/44.1
resampling to 24/96 adds more responsive Bass
but at the cost of less detailed and softer high Tone.
Stereo Width shrinks a little on some Material, others seem unaffected.
Which might be the reasoned in Phase Effects trough the Main Mix, but that's only a guess.
Resampling higher than 24/96 had no greater effect.
If source was 24/96 or better, resampling adds nothing
might even get worse.
All tests been done on FLAC with same Samplerate as Original CD,
Pi3, Allo Boss DAC, direct link to M-Audio M3-8 Speakers, Studio.
With SoxR active in mpd.conf, Pi reacts -or did not react any more- strange after
uptime of more than 48hours; and had to be rebooted.
Sometimes an MPD restart helped, but reloading the config was not possible.
Anyhow, didn't focus on that issue rather than hearing
kind Regards,
Phil.