Hi Maister.
I have no means to compile retroarch, but it would be nice to try Sinc with higher taps if I could.
Why not use DSound or XAudio to test the resampler response??
AIMP/Foobar2000 uses DSound and it sounds fantastic and measures perfectly accurate.
As for XAudio vs DSound in Retroarch;
DSound is what most windows audio players use, and it works correctly.
XAudio on the other hand as already stated has aliasing issues even though it is the successor of DSound.
Maybe it is just in Retroarch, but currently XAudio is not a good option to use if one seeks accurate audio driver.
Strangely enough, XAudio is the default in Retroarch.
Here you can see 44.1kHz White Noise playing with DSound and XAudio with default 48kHz sampling rate:
DSound is accurate/flat up to 15kHz, but XAudio is starts to filter much sooner, maybe because of the buggy anti-aliasing filtering with XAudio, this is with the default Sinc quality in Retroarch.