This is a test by my friend Tom Gefrusti. The procedure employed to test 72 SRCs is this:
1) original native 24/88.2 kHz files (pink noise)
2) downsampling from 24/88.2 kHz to 16/44.1 kHz (with all listed software)
3) oversampling and re-quantization of the scaled files ... 16/44.1 kHz files...