I have to agree with the 16/44 vs 24/96 (and beyond) sounding the same.
I've resampled hi-res using SoX on Foobar2000 to 16/44 and also cannot
hear the difference. I've had this debate (argument?) with folks over at
AVForums who insist that redbook 16/44 is lo-fi rubbish with terrible
audio artifacts introduced by the brick wall filter applied at >20KHz.
What I can't get them to understand that all this digital noise exists
at least -96dB or beyond with dither. To hear this you'd have to be
playing at a room level of around 120dB to be above the ambient room
level - crazy. Then they argue that you cut off above 20Khz but I can't
hear above 17KHz and I don't know of many people that can but apparently
they can hear that something is missing! 

The best DACs and/or amplifiers may acheive a s/n approaching 110dB -
way short of the 144dB offered by 24bit recordings but again you'd have
to be playing at rock stadium levels to notice the increased s/n. If you
did you'd soon be deaf anyway!

IMO 16/44 are as good as we'll ever need. The founders of CD back in the
80's got the specs just about right IMO - quite an achievemnt at the
time. I do buy hi-res but only if I'm absolutely sure that it is of
better quality - not because of the extra bits and samples.

My two pennies worth!



2 x Duet, 2 x Radio, Touch & Receiver with iPeng 7 & SqueezePlayer
served by HP N36 running FreeNAS/SlimNAS/LMS 7.8
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