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[Efjay]

Assuming I have a sound card that will allow a digital output higher than
16/44.1, will JRiver upsample to 24/96 and send the signal out digitally
via ASIO?

I realize that this is no longer bit-perfect. However, several opinions
I've seen prefer software upsampling to hardware. Has anyone used JRiver to
upsample and what has been the result (as you hear it)? Do you have another
suggestion, such as hardware upsampling (i.e. Monarchy Audio, GWLabs,
etc.)?

[JimH]

There is a wiki entry on Audiophile topics.

You may be entering the Twilight Zone.

[Matt]

DSP Studio > Output format can resample and change the bitdepth.

Since internally Media Center always uses 32-bits, you might as well use as many bits as your hardware supports during output.  If no DSP is applied, the signal will still be effectively bit perfect.

Resampling is a more debated topic.  Media Center has one of the highest quality resamplers available, but with a good DAC it's not clear that oversampling is advantageous.  With a low quality DAC or an audio subsystem that always resamples (like soundcards that always run at 48 KHz), it would be a good idea to let Media Center do the resampling since it does a great job.