Archimago wrote: 
> I thought about that possibility as well when testing the ASUS Essence
> One. Certainly it could be intentional that they selected a filter that
> low-passed at 15kHz to remove the high-end "harshness" to perhaps sound
> a little NOS-like...  Obviously IMO, they went WAAAAY overboard! I also
> checked the impulse response and it's clear they're still using a linear
> phase filter.
> 
> When I raised this issue on the head-fi forum, this was what I got from
> 'ASUSXONAR' (I guess one of their reps there):
> "We have been looking into this. During development we were given a
> choice of four different filter options (not all at the same time
> obviously). The current filter was chosen and it favors high sampling
> rates (88KHz upwards), the side effect being the sharp cut-off for lower
> sampling rates.
> 
> We're working with the developer and discussing a new filter that is
> less aggressive at lower sampling rates. There are side effects to every
> choice, but we'll try and do something that is more universal."
> 
> Hmmm... I always thought the whole upsampling idea was for the purpose
> of improving quality of the lower sampling rates - why would anyone want
> to "favour" 88kHz and above!?
> 
> Well, I hope they make it right with a new firmware upgrade.

That's what I find suspicious .

1. you can't really improve anything by transcode a 16/44.1 to 24/88.2
if done right it will sound exactly the same done wrong it will sound
wrong aka different=better ;)

2. And the filters and DAC chips themselfs actually do upsample to silly
rates internally anyway due to thier design 128 times or something its
needed due to how they are designed, delta sigma or similar .

3. there are countless DAC that do have flat frequency response
regardless of input rate .

4. the DAC should do its task why you even have this button in the first
place is suspicious it should just do what's best for the incoming
signal ? And that requires no extra user choice , so i suggest that you
don't use it at all and let the filter/DAC thing do its job .

5. I'm not entirely convinced about the apodising fad even I do own
Meridian equipment , pre ringin is another "jitter" I think .

A. Is not so that the ringin is at frequencies >20kHz and would not be a
problem anyway ?
B.Is what people are hearing reallythe artefacts of the apodising filter
itself for example treble roll off ,not the removal of pre ringin ?
C. Why now in the 2010's Digital audio is understood and complete this
is not new , where they running out of things to market ? Let's
emphasise some half forgotten sub class of filters this year ? actually
I do think sony had CD players in the 90's with selectable filter
characteristics .

You can most likely make or break your DAC design by it filter choice
,but is see it as a whole an integral part of the design and frankly up
to DAC designer to choose given the rest of the chips he is using and
what would be optimal in that design .
The design goal should ofcourse be faithfully reproduction of the
incoming signal .

I would not bother tuning my sound with SoX up sampling even if know I
can make it sound different ,but I have no reference ? How do know
what's rigth I have no idea what it sounded like during the recording
sessions/mixing .
There migth be a lofty goal to hear what the artist/producer intended ,
instead of what's sounds hifi to me , buts that's how I see it.


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