earthbased;229698 Wrote: 
> 
> One does not need a perfect filter.  I agree that analysis equipment
> may be able to distinguish signal differences, but I would bet my money
> that no listener can tell the difference between 96 vs 44 given a
> quality recording and a double-blind test. 

You'd be right.  The results of a recent long-term series of blind
tests which compared SACD to SACD fed through a pro-quality A-D-A at
16/44.1:  554 trials, 276 correct answers.  The listeners were
mastering engineers, college students, and audiophiles.  

So neither bitdepth nor sampling frequency makes a difference (although
the bit depth is audible at extreme volumes on very quiet sections).


-- 
opaqueice
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