For background, I'm running Vista, using Foobar to play FLAC files (16/44.1 from CDs) ripped with EAC. I don't do any resampling in Foobar and have defaults set to 16/44.1 wherever possible in Foobar, Vista, and in the sound card settings. I also have verified that my sound card does not resample. I've disabled all Windows sounds too. I'm using my PC's coax SPDIF to send the audio to my MSB Nelson Link III DAC. It sounds great, but I'm not sure I have it tweaked to the utmost.
I've researched the question of the need to use ASIO or Kernel Streaming to get bit-perfect output, and there are differing opinions on whether they are needed with Vista, since Vista is supposed to natively handle audio "better" than previous Windows OS.
For folks using Vista, what are your opinions on this, and how are you configured?