I think creative audigy2 is cheating at samplingrates <=48kHz (at the standard settings), too force users to think that 44.1/48kHz is not to be adequate for music.
I was playing around with upsampling and noticed that the upsampled 96kHz Version of a 44.1kHz sample sounds quite different to the original.
After I changed some settings in the Creative Audigy2 Setuptools they sound the same.
I switch again to the "standard" Creative settings (just klicking - restore standard) and it sounds different again.