Resampling my music collection

From a pure engineering perspective, upsampling to 96KHz would be better - the DAC analog filter will have less of an effect on the hi freq of the music.
You trade off disk space vs. audio quality - disk space is relatively cheap today.

that if I want to do any DSP during playback, I don't have to worry about the resampling ability of the DSP software that I use

what do you mean by "resampling ability"?
* whether the DSP software can upsample or not?
* OR, how good a job it does upsampling?

If you are talking about how good a job it does upsampling then you have the very same issue to resolve w/ the software you are going to use to upsample to 96KHz, no?
OR, are you telling us that you can buy a much cheaper, hi-end static upsampling software compared to a unit that(supposedly) does on-the-fly upsampling?

08-29-09: Dnewhous
Any other DSP process will do its own resampling if it encounters 44.1 kHz audio, and the quality of that resampling will be entirely unpredictable.

Dnewhous, do explain this statement of yours as you seem to have lost me w/ your argument.
According to me, any other DSP process could be, say, a Meridian 808 CD player that upsamples to 176.4KHz OR, say, a Emm Labs CDP that also upsamples to CD format & even to DSD format. These are just 2 products that come to mind ASAP. what is

entirely unpredictable

about their resampling process?? Also, what makes you think that the software you will get your hands on will have some hidden gem software algorithm in it that has not yet been incorporated in these 1st-class products??
It's entirely possible that I'm missing something here.
Thanx.

Learn to read by inference.

Dnewhous, This is some something I try extremely hard NOT to do on Audiogon!! You MUST be new to this forum?? Keep trying your "read by inference" & see how much trouble you land yourself in! ;-) I've been down this path before (& so have many others here) - it's not something you want to try here on Audiogon, IMO. However, you can choose that style if you want to....
You need to understand that nobody knows what you are thinking - over here we are all communicating thru writing. There is no face-face contact, no way to see your facial expressions thus no way to know what your angle of the argument is. You need to be explicit.

By "any other DSP process" I mean any other software based DSP process, and I'm obviously excluding resampling when I use the phrase.
More explicitly, "any DSP process that is software based and not resampling," but it isn't elegant to write that out.

Ach, now we are getting clearer! why the heck did you not write this before?? what's with the "elegance" thing?? Brevity while excluding important info is NOT elegance! It's called "incomplete information". There is NOTHING "obvious" about your excluding resampling from the DSP process. It "obvious" ONLY in your mind & no one else's.
In due course you'll learn to not assume anything! ;-)
Anyway, we have wasted enough time extracting the required information from you. All the best in your resampling your music collection....