Sample Rate Converters: Do DAWs actually "sound different"?

It wasn’t response to you, but a general notification. If it looked like an attack against you, I’m very sorry.

But it doesn’t. When converting into to 44.1kHz sample rate, audio in 22-23kHz range aliases into 21-22kHz range. I cannot consider it audible (unless we start talking about intermodulation distortion generated by the analog audio chain). There is a very good reason, why original CD audio standard is 44.1kHz instead of 40kHz: insurance against non-perfect anti-alias filter.

We know if we stop for a moment to think about basic physiology of human hearing.
EDIT: just to clarify:

  1. It’s absolutely impossible to hear distortion below -60dB of current signal level
  2. We cannot hear anything above 20kHz (for me as an old relic this is more like 15kHz)

For the exactly same reason as peakae does use r8brain: just to feel better. Not having to worry about some exreamly unlikely situation that I have not taken into consideration. Just like:
a. I record (and mix and master) at 88.2kHz even though 44.1kHz is fine (just in case there are bad behaving DSP algorithms in my signal chain)
b. I do dither when reducing bit depth even though none of the music I produce requires it (because it doesn’t cost anything)
c. I record 24bit audio even though at least in 99% of my recordings 16 bits will capture all the details (so I don’t have to worry about those 1% of cases)