have you read the link you posted from top to the end?
So, in summary, in light of all the above, our recommendation here at BitPerfect is that you do NOT use BitPerfect to upsample for you, unless you have conducted some extensive listening tests and determined that upsampling sounds better in your system. These tests should include serious auditioning of BitPerfect’s three SoX algorithms.
Upsampling, oversampling, xxxsampling, .... ????
because the ESS need not upsample anymore.
Are you shure?