Hi dsdreamer  

thank you so much for the nice post!

I implemented your "3rd example" and I find the result more pleasing to
the ears..

I just used the following command 
[sox] -q -t wav - -t flac -C0 -b24 - rate -b 85 -Mam 96k

1) Shall I reduce volume a little to prevent clipping? 
2) Why did you use -Mav in previous page and changed to -Mam?
3) Shall I use '-v' for best quality? [ I have CPU resource, it is not
a problem for me ]
4) Do you know which filters are used in new Meridian CD, so praised in
both Stereophile and TAS?

Michael


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