I found this set of comparisons of sample rate converters online:
First of all, does anyone know anything about the author of this website? Is the test data reliable?
I compared the SSRC converter, which is built into dbPowerAmp batch converter software, with Sony
Soundforge 9 with anti-aliasing, which is what I assume is used when a Soundforge 96/24 file is fed
to Sony CD Architect Red Book authoring program. It appears that the SSRC converter behaves more
like an ideal filter as defined by these tests. So, what kind of sonic problems should I be
listening for with the Sony software? Are we talking about "problems" below the threshold of
audibility with music, are would there be audible distortions produced by Sony's apparent deviations
from an ideal filter?
-- Tom Fine