Hi-Res audio. Event Mode, Sound difference

[KA34]

When I play a 96/24 track through WASAPI output plug in, in Exclusive Mode, there is a notable difference in the sound of the track if I play it using Format: Same as source, or if I manually select 96000Hz, 2 Channels, 24 bits.

This makes me wonder if MM is playing the file in the correct format or not? Is there any way to check this or any explanation why it should sound different, if technically it should be playing it as 96/24 in both cases?

Thanks