Thanks for your very interesting  post. So we can conclude from there:
1) there is a benefit of using 48khz instead of 44,1khz because of the
reconstruction filter
2) fanatics of NOS DAC will benefit from hires even up to 384khz
because the higher the fs, the flatter the sin x/x lowpass in audible
frequency band...

Then what about a NOS DAC without output filtering (using ear natural
lowpass filtering): this would get rid of pre-ringing filtering
artefacts. Combined with ultra hires, wouldn't it be close to the
perfect sound?


-- 
evdplancke


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