Quote:
Originally Posted by JSWolf
One thing that can make 24-bit/95KHz better then 16-Bit/44.1KHz are the chips that decode the digital signal do a better job at the higher values.
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This is a misunderstanding of an aspect of oversampling, a misunderstanding that snake oil grifters have capitalized on heavily. Have you ever seen a CD player with a label that says something like "96KHz Oversampling"?
When you reconstruct an analog signal you can get aliasing artifacts, high frequency noise, in the output stage. In principle, analog filters remove this noise, but these filters are relatively expensive compared to the rest of the system. What 96KHz oversampling does is tell the DAC stage to behave as if the sample rate is 96KHz instead of 44.1KHz. This pushes aliasing artifacts very far above the limits of human hearing. Then a low-pass filter at 22KHz cuts off all the artifacts without needing costly analog filters. Simple, effective, and much cheaper to manufacture than costly analog noise filters.