Changes since v0.25 (2017):

19/04/20 - Added support for DSD64->88.2, fixed RIFF size and end of file garbage (v0.26)

27/05/20 - Added support for 24-bit output (v0.27)

04/04/21 - Added support for upsampling and fix missing last sample bug (v0.28)

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Download:
http://www.sonicillusions.co.uk/downloads.htm

More info:
www.sonicillusions.co.uk/finalcd.htm

Who doesn't know...this is the freeware command-line (and GUI version called frontend edition, which is probably based on slightly older versions) SRC aka resampler with gentle, sharp and "goldilock" filters with up to 32 bit output and linear-phase. You can see results on src.infinitewave.ca/ from 96kHz to 44.1kHz.

The cleanest result with sharp mode: no any distortion and no noise even below -180dB (32 bit audio test file), no aliasing, filter starts to cut from about 22kHz and stops at 22.05kHz. Pre- and post- ringings are at 22kHz only, quiet and short. Transparent, clean.