Directsound for Win 2K and WinXP, wave for 98 & Me.
AFAIK, the resampling is done in hardware (the AC'97 codec specifications that most soundcard manufactures follow imply that everything should come out at 48khz which is bull if you listen to cds for instance).
The Audigy 2 resamples to 48khz only if you apply effects to the output (like tone controls & such). If you want 24/96 on Audigy 2 you should disable everything related to that. Anyway, better buy a M-Audio Revo
Oh, (forgot) ASIO would be useful only for Windows 2000 SP2 & prior or for Windows XP original (non SP1) where Kmixer truncated 24bit audio to 16 bit. It indeed bypasses the Kmixer, but that does not get rid of resampling. It only gives you lower latency.
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