You wouldn't want to use WASAPI
exclusive mode output when Equalizer APO is supposed to be doing something though, as it bypasses a large part of the audio stack including all APOs.
Selecting the right output format can get into philosophical terrain. Either 24 or 32 bits per sample generally is more than enough, so you might just as well go with 32 and forget about it.
If the majority of your content is 44.1 kHz with a lot of YouTube and whatnot, you could use the
SoX resampler DSP (which does its job about as well as it gets) in Foobar and resample to that. Some concern should be given to the filter choice in the E30 then. The "sharp" filter (#1 I think) would be the best compromise overall.
If you are more comfortable with 48 kHz for recording and communications but don't watch much YT, that's another option. This also is the upper limit for a number of DSP APOs, including Equalizer APO.
It would be quite possible to upsample to as high as 352.8 or 384 kHz (it's not a super big load on a modern CPU, certainly not with the SoX resampler DSP) and have a super clean ultrasonic spectrum, but unless the amplifier following is super sensitive to ultrasonics that would have more to do with peace of mind than actual necessity. I have a 10yo Dell laptop where I suspect the DAC digital filter may be a bit crap, that was a good candidate.
Speaking of Foobar, make sure to use ReplayGain (both scanning and in playback). I have reduced levels in YT and Amazon Music to match. That keeps fiddling with the volume control to a minimum. When your collection spans 4 decades of CD material, playback volume normalization is a killer feature.