The ODAC is by specs unable to convert 24/88, so I would expect to hear nothing at all when I try to run such a file (like in foobar, that makes some "unable" comment).
In fact, I hear something -stuttering, but at least audible.
But I was using an async device, try and see if it works for you.
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For more info about these different resampling methods see here: Best sinc interpolator is the Secret Rabbit Code, Btw…
True, SRC is ok, if you have to use resampling at all.
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