I can tell ya about the musiland, depending on the software for music playback, you can instruct it to send the 44.1 khz out, bypassing the windows conversion to 48 khz. The dac will see the 44.1 and convert it to analog as is. The musiland does have an option to upconvert it but that will end up being your choice based on how it sounds. In theory, it should not sound different, you are just adding zeros. Some dacs are programmed to handle this differently though. The Audio-gd uses a different roll off of high frequencies based on 44.1,48,96 or 192 and other bitrates. This is apparently not that uncommon in the dac world with many high end and expensive dacs doing the same thing. I don't know what the musiland does with the high frequency rolloffs except that some folks love the higher bitrate option versus just 44.1 khz. This is the advantage of the musiland, so much is done in software,using the drivers, that these changes can be made by the mfr and the sq increase.In the Audio-gd it is all hardwired.Oh, to combine these two. At any rate, while an oscope may not like the frequency curve of th Audio-gd, your ears will.....DAC's, while capable of higher bitrates and frquencies, handle the lower bitrates, for the most part at their native freq/bitrate. There are odd bitrate, like 88.2, that can presnt problems, but you aren't gonna see those much.