Source used for creating the sound snippets: a track from Reference Recordings, purchased at HDTracks.com in 24/96. For the following samples I extracted a 30 second portion with Sound Forge. This snippet was downsampled with iZotope SRC to 16/44.1 with the standard configuration resamplers like SSRC offer and dithered.
Sample 1: The original snipped cutted with Sound Forge in its original 24/96 state.
Upsampling was done different:
Sample 2: upsampled with the "standard" or "ideal" configuration (steep filtering, no aliasing or imaging)
Sample 3: upsampled with softer filtering, a cutoff beginning at 22.050 Hz. Result are imaging frequencies up to 30.000 Hz.
I came up with this configuration in a double-blind-test with foobar. I tried several results (also with material downsampled by other resamplers) until I couldnīt distinguish the upsampled material from the original source file.
I offer you these three files to listen for yourself. I would recommend a double-blind-test. But beware: the effects are subtle (but observable).
Download (Sendspace): Imaging & Ringing Effects.rar
