When doing recordings, one always uses SRC at downmixing to 44,1 kHz ( from 96 kHz recording ) .But what has Sample Rate Conversion to do with audio quality between platforms? Why convert the sample anyway to listen to it? You should listen at the original setting anyway.
Audacity is very good software for SRC both for Windows and Mac.
Windows also have a really nasty limiter in the software at playback : CAudioLimiter
Read about all the correct settings you must have in a Windows machine to not destroy the music, here:
Ending the Windows Audio Quality Debate
A debate has been long raging in the audio community that Windows isn't fit for use in a high resolution audio system. Sceptics counterargued that bits are bits and Windows audio degradations are a figment of an over-active audiophile imagination. I decided to investigate this as I kept...
www.audiosciencereview.com
A Mac has only ”core” - its bitcorrect and need no drivers