I'd be interested in hearing from Audioengr, I'm curious how anyone can make the blanket statement that foobar's upsampling is better than hardware upsampling... Don't get me wrong, I love foobar. But, foobar is a piece of software written for consumer processors. High end companies like dCS and Theta have access to the same body of knowledge used to create the algorithms for foobar, plus the ability to use custom, specific purpose ASICs in hardware decoding that I have to believe can contribute to better upsampling...
That said, I've never run my foobar at 24/96. FBOW, I don't think my Waveterminal will pass 24/96. But, I've been quite happy with audio quality of my Waveterminal into a dCS Purcell/Delius combo...