Real world 16/44 sometimes ends up with various kinds of dodginess
around 20-22kHz - none of which would matter if we had zero distortion
playback BTW.

Some roll off starting somewhere below 20kHz could help mitigate - MP3
might be an advantage in this context. See discussion
http://www.pinkfishmedia.net/forum/showthread.php?p=3040013#post3040013.



Check it, add to it! http://www.dr.loudness-war.info/

SB Touch
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