I need to resample stereo 44.1k to 48/96/192k to be able to play it 5.1 surround... I like the way how jrss handles the rear channels and subwoofer (my setup: 2/2.1, 5.1 move center to left/right, 50hz lowpass with subclarity). I do not have any quality issues whatsoever when upsampling to 192k, to be honest I believe I hear trumpets and other "live" instruments sound better than in 44.1k (But it can be just with my brain and not reality...)