bpa wrote: 
> I agree with you totally on the practicality but just trying to answer
> questions people ask.  Why are 192KHz DAC made in the first place ?

Because DACs do upsampling internally, which in turn makes the post DAC
filtering (which used to be done in analogue) much simpler. The hardware
has to filter out all frequencies above half the sample rate to avoid
aliasing noise, if the DAC is done at 44.1 or 48 KHz then this needs to
be a very sharp edged filter (which is hard to make) to both block the
unwanted noise while not losing audible frequencies. If the DAC
upsamples internally, then the noise that needs to be filtered out has
doubled in frequency but the audio you are trying not to lose has not,
so suddenly the filter can be both much simpler (and cheaper) and also
higher quality since it has a much simpler job to do. So far so good,
but then someone decided if the DAC can upsample internally it can also
be fed that high a sample rate from outside, then marketing got hold of
the idea without understanding sampling theory (hence all those
fictitious stair step pictures of DAC outputs) and we find ourselves
where we are now.


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