We do have to distinguish properly between CD at 44.1k sampling with
16bits  and 44.1k - 24 bits.  The 24 bits do have an effect.  They
allow a significantly greater dynamic range, assuming the mastering
engineer does't get into loudness wars compression.

It may be for some people that they compare 96/24 with CD and it is the
24bit resolution not the sampling frequency differences that are being
heard.

Also if its old music, my late 60s and 70s youth, any new releases will
be from analogue tape remastered.  This remastering may (and I know
several cases of did) produce entirely different mix from early CD
versions.  IMHO not always better.

Phil Leigh would have more input on these recording and mastering
issues.

Today with the freedom to use anti-aliasing and reconstruction filters
that are low order and relatively benign, due to very high frequency
oversampling techniques, I believe we have an almost untainted record /
replay chain.

Dave


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DaveWr
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