Ok, I think I know what you saw. There is a website that compares the quality of the built-in resamplers of different OSes (and some application specific resamplers). In days where different applications can talk to the audio hardware with their own sampling rate, the OS is responsible for converting the sample rate on the fly with low latency. That's where you can make a number of different trade-offs. Those usually involve latency, phase response, aliasing and high frequency roll-off. I would not call this part of the audio engine of logic. Any serious DAW (including Logic) demands that the audio interface runs at the same sample rate as the DAW and bypasses the resampling stage entirely.
The website you refer to is probably either this one or referring to it:
http://src.infinitewave.ca/
Please note that the graphical presentation is somewhat misleading. They use a very large dynamic range of 180dB. The stimulation is at 0dB. Any noise below -100 dB is absolutely inaudible, even in the most unfortunate situations. It is generally agree that aliasing rejecting to -80dB is sufficient for high quality audio. The website does not allow to change the dynamic range to reflect that. Also, aliasing over 20kHz is generally also inaudible. The "Acon Digital" converter therefore performs like a well designed sample rate converter and likely has a lower latency than others that seemingly perform better from the time-frequency charts shown.
This quickly gets very esoteric, and some companies are really over-engineering this. There's nothing to say against a little extra safety margin, but creating a sample rate converter that rejects aliasing to below -170dB is ridiculous and helps nobody, even if you factor in accumulation of aliasing noise when multi-tracking. The converter of Ableton Live 9.11 uses a significant amount of CPU cycles to achieve that result and also adds nearly one millisecond of latency as you can see from the impulse response graph. If you look at the response of Live 7, you see how it should not be done. That one is terrible in every aspect. However, the 7, 8.02 and 9.03 converter was absolutely sufficient and it had a much lower additional latency as a result of its minimum phase design, even though the phase response was slightly off above 1kHz (where it doesn't matter that much and every reproduction system messes with the phase response much worse anyway!).
So please, don't fall for this voodoo. There's so much esoteric nonsense going on when it comes to audio quality that I'm surprised nobody has advertised a DAW yet that was only coded during full moons.