The reconstruction filters used in up-sampling are anti-imaging
(anti-aliasing filters are used in down-sampling, ADCs etc).

In theory, no filter should make an audible difference if the transition
band (the curved bit of the graph) is above audible frequencies.

In practice, distortion is generated by content above audible
frequencies, and this distortion can leak into the audible band. I
believe this the only route for images, ringing etc to become audible.

See here for an interesting discussion:
http://www.pinkfishmedia.net/forum/showthread.php?p=3040013#post3040013



Check it, add to it! http://www.dr.loudness-war.info/

SB Touch
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