Following this discussion caused me to go back to look at the specs of my old DAC. It is a Sonic Frontiers SFD-2 MkII. What makes this DAC a little different is its tubed output stages. The unit can play HDCD using PMD100 output decoder and has 20 bit UltraAnalog DAC's. The PMD100 filter is used in the SFD-2 Mk.II in a mode called "left justified," which automatically accommodates whatever word length is input to the decoder. It can also lock to 48khz and 32khz. From what I read, if the Touch was set to down sample 24/96 to 24/48; the Touch would also upsample 16/44.1 to 24/48. Would resampling all touch output to 24/48 cause a problem with the sound of 16/44.1 playback?
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