Originally Posted by Avii
Is the benefit of location related to generally up-sampling 44.1 to a higher sample rate or specifically the apodizing method ?

I believe it has to do with the higher sample rate, since it has been argued that higher sample rate has lower jitter. That explains why people with a 800 and 861v6 preferred the upsampling in the 800 (thus earlier in the chain), even with the 800 having the non-apodizing linear upsample filter.