Sample rate matching for windows app

That was true – back then when we had Windows 95.
Even Microsoft can learn to improve their software.

I am listening with an external DAC which doesn’t support switching SR with any driver except ASIO.
So I’m setting it to a fixed SR of 96kHz. Which means that the majority of music I’m listening to will be resampled.
I’m using studio monitors since decades.
Let me tell you: the effects of the Windows mixer (when you follow a few simple rules) and the sample rate conversion in Plexamp are magnitudes smaller than the difference between 16 and 24 bit resolution of the source files.
(Yes, resampling can have a major influence on the fidelity. But only if done without expertise/computing effort. But Plexamp does it decently.)

The speakers and the listening situtation (i.e. the placement of the speakers and the room) are far more important.