I am wondering why it outputs a bang when I create an (empty) object
Does it really? Not for me.
Indeed, my bad.
and delete it again
Deleting any object causes the DSP graph to be updated. (As a side note, I *think* this wouldn't be necessary for non-DSP objects, but maybe I am missing something.)
so the object reports all updates to the dsp graph maybe?
Yes! A signal graph update implies that DSP is stopped and (re)started.
Then the help patch for [samplerate~] could sure benefit from a line indicating this behavior.
Thanks! Peter