I understand your comment. The reason to upsample to 48kHz is that for me, the Meridian 568.1 better upsamples 48kHz material than 44.1kHz material. The 568.1 and the digital speakers (DSP33) are 96kHz/24 bit capable. I have not done any serious listening to upsample straight to 96kHz in Sox. Just my opinion.
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