Can you really hera a difference between 44, 48 and 88 / 96? I thougt that resampling should help to make the sound quality better by pushing it up to the internal samplerate of the used soundcard, as i know, audigy 2 works internally with 48, so resampling to 88 or 96 is no improve to soundquality because the hardware must downsample it again to be heared. The more you don't change the sound, the more it sounds better! And in my point of view, 96 uses too much CPU time for me (1,6 Celeron, about 20% in fast mode)
I Use 16 bit output, Dither as recommended, Resampler to 48000, 32 bit perc. @ audigy 1
Let's go a little bit Offtopic (don't punish me

)
I did yesterday a little "soundcheck" which quality I choose for the best, the following solutions I had:
Testfile: XXXXX - XXX XXXXX XXX.mp3 (320 kbps, HQ Lame for testing)
All Test with SBAudigy 1, Driver 324 ripped from A2
and optical out @ 48khz (Audigy standart)
Headphones plugged into a Sony MDS-JE530 DAC
WINAMP: DirectSound
FOOBAR: Kernel Streaming
1 - Windows Media Player
2 - Winamp 2.91 Directsound Frauenhoffer 16 bit, no dither, no SSRC
3 - Winamp 2.91 Directsound MAD 16 bit, no dither, no SSRC
4 - Winamp 2.91 Directsound MAD 24 bit, no dither, no SSRC
5 - Foobar 16 Bit out @ 48000 kHz resampled@32bit perc. , dither
6 - Foobar 24 Bit out @ 48000 kHz resampled@32bit perc. , dither
[*]
[*] 24 bit padded to 32 bit
End of Test, Number 2,3,4 aren't sounding good, little bit muff

.
Windows Media Player sounds not bad, but a big loss of Dynamics (1)
Test Number 6 let me hear some artefacts of truncatin to 16bit, but better than all before!
Winner is: NUMBER 5! (my favorite settings)