I agree with TerryS on this (noting PL's point about dither). I don't
think the evidence for the roughness of 16 bit CD sound is a subtle
audio point. Listen to any recording of a string quartet when they play
a quiet passage and the roughness of the sound is perfectly obvious. On
some recordings, where they have recorded at a rather lower level than
usual, the sound can be quite dreadful. A 'good' example of this is the
Caliope recordings of the Beethoven Quartets played by the Talisch. The
LPs sound fine - good, warm string tone; the CDs are so bad that you
might have difficulty identifying the source as a string quartet. So
I'm all for 24 bit delivered to the end user.

I'm also for higher sampling rates. One of the other failings of CD,
compared to LP, is the poor quality of transients. Without
over-sampling, CD delivers a frequency response flat to ~22 kHz and
then a cliff edge. Imagine the filter you'd design to achieve that, and
then consider the phase/frequency distortion that would occur. I doubt
over-sampling removes these phase artefacts.


-- 
Cape11
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