If you've got even a basic understand on Shannon's theorem and about how
digital audio recording works then you know that there is nothing you
can improve with 384kHz sample rate but a lot of things you can make
worse.
If you BELIEVE that actual 96kHz recordings are an improvement over
48kHz (which is debatable. I have a few recordings where I tend to hear
a difference but that could as well be due to bad processing on the
48kHz side) then 192kHz is what you want to go for in mastering to be
able to do processing. But even THEN there will be zero advantage SQ
wise in using 192kHz sample rate files for playback, the only advantage
is that you don't have to do processing or handling of two sets of files
if you've got the 192-files anyway.
You will not get SQ improvements beyond 96kHz (certainly also not
beyond 88.2 but I don't think that's anything somebody's shooting at
today, it's just a mastering format for 44.1).


-- 
pippin

---
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