Audio Resampling in 2.163

So there’s a new “Audio Resampling” feature in the latest release.

If I turn it on and set the “Target Sample Rate” and Target Bit Depth" to “Native”, is that equivalent to MPD’s “bit-perfect” output (if necessary, downsample to the highest quality supported by the device), but using the soxr plugin instead of MPD’s native resampler?

If so, is there any reason not to turn it on, with these settings?

I am very interested in this as well.