Resampling of digital input test:-
I recorded 27 minutes from a CD player's digital out into the R-44 digital in. Then I ripped the CD, and opened up the R-44 version and ripped version in Adobe Audition's multitrack view. I aligned the waveforms and inverted one channel. Then I created a mixdown.
The mixdown was substantially silent due to the inversion of identical waveforms. However, there are occasional spitches of very brief audio where the ripped audio and the recorded audio are briefly different. This is quite possibly related to errors in the rip.
My understanding of resampling would be that the two versions of the file would gradually drift out of phase, leading to continuous audio in the mixdown after a while. This does not happen in this test, which appears to indicate that the digital input of the R-44 is not resampled.
If I've gone about this in the wrong way, please let me know. I can imagine that recording into the R-44 a file already present in the PC via the R-44 digital in, and comparing that with the original already on the PC, would eliminate the spitches of inaccurate samples, but I don't think this is worth the effort unless there is a clamour for me to do so.