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General audio topics that don't fit into specific categories.

Well...

Until we hear the same content mastered at 16/44 and played on a DAC that only does 16/44, we simply won't know.
So your answer 'none whatsoever' is probably premature. I would say, 'very little, if any'
It depends what the OP means by 'difference'.
And the Onkyo may well upsample.
In any case, the 'difference' will have to be between the ears of the listener, and subjective A/B tests to determine a 'difference' won't be 100% reliable.

Don't underestimate the importance of a really good mastering process, however, to the final sound of a disc. Here, the sampling rate will be one of only many factors, as you know.



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