Good synthetic sample to test quality of resampling. If you hear noise after third tone the resampling is not so good as it can be.
It's need to have soundcard w/o 44100 Hz native support, like many Creative game cards or some integrated. If after "aplay -D hw:0 udial.wav" you get warning about 44100 and 48000 Hz - you card can't play 44.1kHz directly. But in this case you can hear as the sample must sounds (except it will sound a bit quicker and higher).