DeltaWave is not a resampler, but has a resampler as part of the toolkit (also has filters, deconvolver, variable size FIR and IIR filters, and a ton of other tools and can work with DSD files) . It's designed to perform null comparison of two waveforms. While this is mostly used by comparing two recordings of music at the same sample rate produced with two different devices, you can also tell DeltaWave to resample one of the files to match the other, or resample both files to a desired sample rate.
Here, I used PGGB resampler to create the reference wave file, and used DeltaWave to resample to the same rate and then compare the two for differences. The result wound being so tiny as to be well below any audibility and, in fact, well below the ability of any existing DAC to reproduce. DeltaWave uses 64-bit floating point computation (fairly standard for PC-based software) while PGGB claim to fame is the huge number of bits used for resampling "precision".