Oh man, in 2000s I remember seeing the occasional post that FLAC/APE sounded worse than WAV files. These people seem... sane, by comparison.

Min maxing for low latency audio (i.e. music production) is a thing, Windows can absolutely have issues that you'll need to debug and fix, if possible. But regular media consumption? It's not a thing unless you just happen to have some serious driver issues, like having DPC latency spikes that cause audio buffer underruns even with stock Windows audio stack which has a huge buffer. You maybe, maybe want to add a resampler to foobar2000 if you can possibly be bothered, you 100% won't hear the difference, but just for shits and giggles it's like a minute of work, so might as well (and maybe Win10 made the resampler better so it's even more pointless, I don't actually know).