This one is confusing me. A link is provided. The archive's content appears inconsistent.
First, the structure, it provides its own how-to, featuring a .bat script. This seems unnecessary as all it does is to copy some files, something you are asked to do yourself in step 2 (different files) anyway.
I've re-packaged it (and scanned it, a few times). I am however not comfortable with making any changes to the guide here on PCGW, before I better understand how this works.
The how-to that's in the archive tells you to set your output in Control Panel to 48kHz. At the same time, in the folder you are asked to copy into your games base folder (which is explained as "near game exe"), there's a file named alsoft.ini. Here, there's these lines: frequency=44100 default-hrtf=44100
To explain; 48kHz = 48000. So this file, is using 44.1kHz.
This section also uses a configuration line in unnamedsoldier.cfg. I am not sure if autoexec.cfg would override the value, or skip any duplicates.