I don't want to speak on thecnical differencies, I'm only reporting my personal listening experiences which are quite similar to
the Skogkatt ones.
I prefer too to listen without resampling, with the output module disabled, and with the ASIO interface, which is by far bettter than the WASAPI and WASAPI event style.
Of course the digital SPDF output must be electrical, not optical.
I must say that the differences between the output module disabled, and enabled, leaving the sample rate at 44.1, are very very little, i'd say indistinguishable.
I also did some experiments by resampling the file with an external sw at 192/24, not in real time, and the results, on top on the huge size increase, were similar to the configuration without resampling.
So I think the resampling itself it is not the problem, but how the algorithm is implemented, considering also that MC do it in real time.