on the r8brain forum, there is some discussion about the differences between the free version of r8brain, and the PRO version. I've been thinking about getting the PRO version for a little while, so I decided to download the demo version of r8brain PRO. The demo version provides full functionality, but only converts the first minute of each file. I then went back to a recent show I recorded, and converted the same file with the free version, and the PRO version (with each of ther various settings).
based on the discussion of the on the r8brain forums, the "MinPhase" option supposedly sounds better than the "LinPhase" option. and the "Ultra-Steep" option maintains more of the original bandwidth (but takes longer to process). The PRO Light version is $60, but doesn't allow you to use the "MinPhase" setting. The PRO Full version is $130, and (of course) allows all the settings to be used. Also, based on my limited use of the demo PRO version, the user interface is nicer on the PRO version relative to the free version. but that on its own probably isn't worth the money. So, check out the samples, vote in the poll, discuss, let us know how you listened to the samples (headphones, speakers, other gear used, etc, etc...)
in this case, the original file is 24/192. I recorded the 2nd set at 192kHz because, well, really just because I could and I hadn't ever done that before. I typically record at 24/96, and will likely continue to do so in the future. I have some thoughts, but I need to do some more critical listening of the resampled files. also I thought it'd be good to get the discussion going before I posted my initial thoughts.
http://www.turtleside.com/misc/r8brain-sampler/