Read the article referencing Bob Stuarts test where they describe how the resampling itself degraded the sound quality. I think the point is to avoid it when it's not necessary. Which for our purposes is always.
From my personal experience the biggest difference is the sound levels. Resampled music coming out of my Android phone or FireTV stick at a fixed 48khz is much quieter and clearly altered compared to sending the same file to my reciever from the same streaming service (my Plex server, Spotify, Tidal) via its own dedicated internet connection.