A while back I put my laptop into forced 24bit/192kHz output mode in order to be able to play some Grateful Dead tracks that were recorded in that format. I've left it at that setting on the Windows 7 laptop because it plays back lower resolution audio just fine.
In fact, it seems to upsample lower resolution audio rather nicely. So while CDs and MP3s still are far from as clean sounding as the Grateful Dead tracks, the upsampling prevents "digital fatigue" and sounds more "musical" than 44.1 Hz output does on my Linux box. So I find myself spending more and more time listening to my music under headphones plugged into the laptop (a rather nice set of Sony noise cancelling full-cup headphones that cost nearly $300 15 years ago -- a gift from good friends.)
For the life of me, I do not understand people who claim they can't hear the difference between 44.1 audio and higher resolutions. They must be deaf. The difference is obvious as night and day, if you know what to listen for.