To bypass Windows/OS signal processing use ASIO with Foobar. First install 'asio4all' (http://www.asio4all.com) then from 'asio4all offline setting' activate the sound device e.g. USB DAC.
Install Foobar ASIO plugin (http://www.foobar2000.org/components/index.html) by copying the. dll in foobar directory. Then from Foobar go to preferences > playback > output > asio virtual device .. create ASIO4ALL as new device.
Once the device is created go back to 'output' then select ASIO: ASIO4ALL as the output device.
ASIO4ALL does not resample (it is why we want to use it after all), so for playing 24bit recording on 16bit DAC go to Foobar2000's DSP and activate resampler (PPHS) with 16 bit target sampling rate.