You can of-course get rid of ADC artifacts lets say a not so god filter
implementation by recording in higher FS .

But down-sampling it to 44.1 should be transparent ?

The example is a bit theoretical ? normally a lot off post-processing
is used so working on 24/96 or 32-64 bit float in the software can't
hurt.

But I agree on the general principle (I could not do otherwise ,mr
nyqvist stands)

What about the bith dept ? 24 bit is a healthy marginal , was not some
older CD's more like 13bit and no dithering at all ? yuk.


-- 
Mnyb

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