The studio that does the SACD conversions for HDtracks told me that it
uses the EMM Labs ADC8 MKIV converter for these conversions.  And
HDtracks confirmed in an email to another poster in post #73 that this
is indeed the machine that is used for the conversions.

Well, to understand this process better, I read the manual for this
machine.  And lo and behold, there it is:

“from DSD to PCM (44.1kHz - 16/24 bits selectable)” on page 1.

And 

“only 44.1kHz is allowed for DSD outputs and inputs” on page 2 and page
8.

http://www.emmlabs.com/pdf/manuals/ADA_MkIV_Manual1v3.pdf

Here is the product page for the machine:
http://www.emmlabs.com/html/products/adc8/adc8.html#

Thus the 24/88.2 downloads available on HDtracks that came from these
SACD conversions started as 44.1 and then upsampled to 88.2. 

This explains why the studio owner and engineer for HDtracks stated:
“…DSD has a base freq of 44.1 and is clocked at 44.1 We do all the
SACD/DSD/DVD-A transfers for HDtracks and other sites…
Regards,
__________________ 
Bruce A. Brown
Puget Sound Studios
Seattle, Washington”
http://www.computeraudiophile.com/co...tion-downloads

Even though HDtracks claims in an email as quoted in post #70 that it
doesn’t upsample, it is clear that there is upsampling.

The Dude: Walter, ya know, it's Smokey, so his toe slipped over the
line a little, big deal. It's just a game, man. 
Walter Sobchak: Dude, this is a league game, this determines who enters
the next round robin. Am I wrong? Am I wrong? 
Smokey: Yeah, but I wasn't over. Gimme the marker Dude, I'm marking it
8. 
Walter Sobchak: [pulls out a gun] Smokey, my friend, you are entering a
world of pain. 
The Dude: Walter... 
Walter Sobchak: You mark that frame an 8, and you're entering a world
of pain. 
Smokey: I'm not... 
Walter Sobchak: A world of pain. 
Smokey: Dude, he's your partner... 
Walter Sobchak: [shouting] Has the whole world gone crazy? Am I the
only one around here who gives a shit about the rules? Mark it zero! 
The Dude: They're calling the cops, put the piece away. 
Walter Sobchak: Mark it zero! 
[points gun in Smokey's face] 
The Dude: Walter... 
Walter Sobchak: [shouting] You think I'm f***ing around here? Mark it
zero! 
Smokey: All right, it's f***ing  zero. Are you happy, you crazy f***? 
Walter Sobchak: ...It's a league game, Smokey.

http://www.imdb.com/title/tt0118715/quotes?qt0464765


-- 
mortslim
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