Ok so 44 kHz sample rate really is the industry standard in digital. Prior to HDtracks, Acoustic Sounds and other HiRez download sites, only DVD audio was out there with a multiple of 48 kHz being at 96 kHz. So with almost all DAC's out there today, they still seem to be multiples of 48 kHz. So if one is to upsample's a 44 kHz sample to 96 kHz, that is an uneven multiple of 2.18. Is this digital difference of any consequence if one is upsampling from a base 44 to base 48 or 48 to 44?