For instance, this recording:
https://www.hdtracks.com/index.php?file ... 0911112028
The WASAPI plugin must be set to "Exclusive mode" manually (the sampling frequency of the file is not recognized
I have a M2Tech USB-->S/PDif converter (see: http://www.m2tech.biz/hiFace.asp) which works flawlessy with Foobar 1.1 WASAPI plugin, up to 24bit/192KHz.
SO is Windows 7 32 bit.