96kHz or 44.1kHz for FLAC?

[skip_tracer]

When playing standard 16 bit 44.1kHz FLAC files is there any point in setting my soundcard to output at 96kHz with "adjust sample rate for best quality" selected in Decibels preferences?

I've tried it and don't seem to notice any difference in quality but I reckon I might as well set it to the optimal theoretical settings...

[sbooth]

If you enable the "adjust sample rate" option then the DAC's sample rate will automatically be changed to the sample rate of the playing file if it is supported, so setting the DAC's sample rate beforehand shouldn't have an effect.