For normal content (Youtube, Apple Music, Spotify, Tidal in CD quality) that doesn't make much sense to do IMO, because you just force it to resample everything to higher rate at macOS level. With regards to working rates, I'd recommend to switch to 88.2 or 96 k, only in case, you're listening to some content natively released at such rates (say from some Hi-Res music store, Quobuz app etc.). Its another goodie is, you can very quickly change working rates from top menu bar without need to go Audio Midi Settings. So if you switch it to 96k, also all plugins in SoundSource will work at this rate. The software works natively in sample rate of selected output interface. There is 10 band graphic EQ, but you can use any 3rd party EQ, you'd like. It allows you to insert any AU plugin to audio path, even on per-application basis, if you desire. I'd recommend to check SoundSource software
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