some devices and sound cards only support specific sample rates, so please build mpd with libsamplerate support (if not already done) and let user chose a decent sample rate converter in runeUI. Here are the available mpd.conf options:
samplerate_converter <integer or prefix>
This specifies the libsamplerate converter to use. The supplied value should either be an integer or a prefix of the name of a converter. The default is "Fastest Sinc Interpolator".
At the time of this writing, the following converters are available:
Best Sinc Interpolator (0)
Band limited sinc interpolation, best quality, 97dB SNR, 96% BW.
Medium Sinc Interpolator (1)
Band limited sinc interpolation, medium quality, 97dB SNR, 90% BW.
Fastest Sinc Interpolator (2)
Band limited sinc interpolation, fastest, 97dB SNR, 80% BW.
ZOH Interpolator (3)
Zero order hold interpolator, very fast, very poor quality with audible distortions.
Linear Interpolator (4)
Linear interpolator, very fast, poor quality.
Poor quality, no floating point operations. This is the default (and only choice) if MPD was compiled without libsamplerate.
Of course it also has to be tested if there are enough CPU ressources on cheap ARM boards to handle this.