I am seeing strange - to some degree - things ....
I was trying to research the causes and it seems that when the shared sound rate on Windows DirectSound is set back to 16/44.1 rather than 24/96, then WMP sounds more similar to other players. This makes sense since majority of my FLACs are 16/44.1 and thus no or little sampling/postprocessing takes place.
But also, when using Winyl WASAPI when this shared rate set 16/44.1, winyl sound seems more close to foobars and generally the differences between players seem to be smaller (although the do not completely disappear). Is it sure that Winyl always sets in WASAPI mode the playing frequency according to the actual track resolution?
Also I found out, that when I try to use "XMPlay" player for WASAPI exclusive where I can set/play with directly the sampling rate and resampling options/quality, it seems that my sound card SB Audigy sound (slightly) differently with different rates 44100, 48000 and 96000 Hz, where 44100 in my opinion most matches the sound of older plain CD HiFI player that I also have. This seems to be to some degree independent on the source FLAC rate, e.g. when upsampling from 16/44.1 FLAC to 24/96 KhZ i get similar results (in the terms of sound "style", but also when playing the same song at different rates) as when i play 24/96 KhZ FLAC directly and vice versa (the sound characteristics seem to be also influenced by the sample rate used for playing than just by the resampling process itself).
Just guessing and thinking: can the shared rate (or WASAPI resampled rate in XMPLAY) set at 16/44.1 make sound card dacs, clock, driver etc. behave differently/better (since it places less demand on resources of the card, jitter etc.), or even somewhat influence Winyl behavior ? And regardless of the sample rate issues, what can be the cause of Winyl's softer sound? (after those settings changed it seems to improve to the degree that is surely OK for listening, but still the sound from Winyl is slightly different than WMP).
So it seems to be optimal to use Winyl in WASAPI mode where the sound card should be set independently of Windows Shared settings according to the sampling rate of the file (thus playing FLACs at proper source resolution without resampling), and set the shared mode to 16/44.1 for occasional WMP usage also without significant resampling for majority of the files, as it seems to give best (subjective) results ...