Disclosure: I am not a deep-level geek, despite some years as a Unix sysadmin. In fact, I have got rather bored with the techie thing and don't go there much unless I have to. Other members are much more uptodate on Linux.
I have two regular ways of playing music (and other audio) on my Linux system. One of them involves something called JACK, and the other has media players talking directly to ALSA.
With JACK, one specifies a sample rate at startup. If you play music sampled at any other rate, the media player must resample --- or you can stop JACK, set a different rate, and start it up again. For a long time, I was using a player called Aqualung, but, for that log time, I seldom had any content that was not 44.1kHz. When I started to acquire 96K music,I noticed that resampling (either way, up
or down) was not good.
With my
direct-to-ALSA routines, it is much simpler: I use a player called DeedBeef, and just select a hardware device that has something like
direct, withno software resampling in its description. I also removed the resampler from the plug-ins.
Will it be safe to assume that the ill effect of resampling will not ruin the audio if instead of a low capacity board we use a full fledged dedicated PC hardware?
No. I don't think it is a factor of machine power. I am using a moderately-powerful general-purpose machine. I think it is a software thing, but it would take a great deal of research to establish what, why and how. There is resampling that works well. For instance, I have
no means to play 192K music, so I use a CLI utility called sox to resample it to 96K files.
I was getting the impression that if I use linux then there is no way I need to optimize the software platform part of it (by using dedicated Music-phile OS) like we have to on Windows
Hmmm... If you use a proper audio-oriented distribution that has been put together properly, the optimisation, including some very deep stuff like IRQ balancing, will have been put in place for you. Your audio server should be set up already
not to resample. A standard installation may need to play sound from many sources, eg desktop bleeps as well as music, and needs to mix and resample them to one sample rate to do that. Not only do we
not want that, we want to avoid it, and your distribution maker should have seen to that.
You shouldn't have to worry about more
unless you experience problems. However, I am not saying that Linux is
necessarily a problem-free environment. For starters, USB hardware compatibility can still be a problem, which it almost never is with Windows, because stuff is designed and sold to work, for better or worse, with Windows. It always takes at least a quick google to be sure, if the manufacturer does not state it.