> This by the way is why I think high sample rate files are popular with
> some people, its not that the file has more high frequency information,
> but that the DAC is using a better sounding filter at that sample rate. 

I have a theory that any filter steep enough to get from 0dB at 20kHz
to -80dB at 22kHz will somehow be detectable to the human ear/brain. It
needs a lot of FIR taps to make such a filter, and the ultrasonic
pre-ringing that is likely to be associated with linear-phase design
may be somehow detectable. (See attachments.) Such a filter is needed
twice: firstly to allow the track to be down-sampled to 44.1kHz from
the studio format for distribution; secondly, a similar filter is
needed as part of the up-sampling process in the DAC as described by
John S. 

Intuitively, I expect the convolution of two such filters to be
harmful, not due to removal of high frequency information that we
cannot detect, but in the way the brain interprets wavefronts and
timing cues. This is partly the theory behind so-called apodizing
filters.

I'd be interested in any justified assertions as to why this could or
could not be an impairment worth addressing.


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dsdreamer

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