Media Center has the leading engine for audiphile use. All data paths within the program are 32 bit. Support for lossless formats includes APE, FLAC, Windows Media Lossless, and Apple Lossless. WAV files can also be played, but the output is identical to any lossless format, so we recommend using lossless compression.
MC also supports DirectShow.
MC's DSP Studio in Playback Options allows resampling at 48Khz, 96Khz, and above.