Paul Mullen wrote:
The main reason that recordings are now in the 96kHz to 192kHz range is the effects of the low pass filter before the ADC
The analog filter goes after the ADC. AFAIK, if a digital over-sampled filter is used before the ADC, it is always a linear phase filter.
is mainly confined to the frequencies beyond human hearing.
Actually, the phase response of a filter goes all the way down to 0 Hz which is why it needs to be linear.
It is possible to hear the artifacts of a 44.1kHz or 48kHz low pass against a 192kHz low pass if you have really good equipment.
It depends on the filter. If the filter has linear phase response up to 20 KHz you can't tell the difference. This is why the best equipment uses digital Bessel filters. But, yes if you use a high order Butterworth (analog) filter -- or worse a Chebechev filter -- a good ear can hear the difference between 22.05 KHz and 96 KHz.
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