I own an Emotiva XMC-2 processor with Dirac Live 2.0. Dirac Live 2.0 operates at a sample rate of 24/48. As such, all music files with a higher sample rate are downsampled to 24/48, but 16/44.1 files are not upsampled. Audirvana has the ability to upsample16/44.1 music files to 24/48 and it has the ability to downsample 24/96 and 24/192 files to 24/48. Would It be better to let Audirvana downsample than Dirac Live? I assume it would be better to allow Audirvana to upsample the 16/44.1 files to 24/48 than playing them at 16/44.1.
Hello @fbczar, You are right about it, if you want a better quality, you can upsample your track in Audirvana, you can use the setting “Power of 2” to get better result when you are not using Dirac Live 
Would it also be better to allow Audirvana to do the downsampling from 24/96 and 24/192 to 24/48 rather that let Dirac and the processor do it?
It’s better to have the down sample in Audirvana as it send the audio to your DAC.