There is a page which tests all the latest resamplers against each other:



dBpoweramp is listed, along with other popular resamplers.

To interpret the results, a single line with no red / blue lines behind is the highest quality that can be expected, dBpoweramps result is a single line. Compare this to Sony Vegas 9.0, which in our opinion is not of a high quality:



Phase plot, dBpoweramp is very close to zero induced phase offset right across the board:



Finally transition testing, again dBpoweramp is very close to the ideal: