When and how does Windows XP resample?

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An observation I made with an Envy24-based sound card with auto sampling rate changing capability, is that when there is nothing playing, whenever the next sound is played the card switches to the sampling rate of the new sound. But if a sound is already playing then the same sampling rate is used.

So does Windows XP always use the sampling rate of the sound that you're playing?

Another observation - on a Realtek that doesn't support auto sampling rate changing, the final sampling rate exiting the card is always the one set in the driver, be it using KS or DirectSound. However KS in foobar will error if I used a format that my hardware cannot support.

So what I'm guessing is - If no file is playing beforehand, XP always uses the file's sampling rate. If another file is already playing however the streams are mixed at the same sampling rate of the original file. The sound card driver then resamples it to whatever output that is selected for digital out, or no resampling done for analogue out.

This would suggest that XP is possible of bit-accurate output above 16/48 without going through KS/ASIO.

Am I thinking correctly?
 
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