The benefit over 24/96 is usually subtle, but can be interesting in complex classical or female vocals. I have some 2L classical that is 24/192 and very nice indeed. The 192 titles are so sparse that its not really a requirement, only a nice to have in my book.
Some DACs however will sound a lot better due to the digital filtering automatically being pushed out beyond audibility with 192. I manually control this on my DAC, so I can do it even with 44.1, and I do. Sounds a lot better than a brick-wall filter at 20kHz.
Steve N.
Empirical Audio
Some DACs however will sound a lot better due to the digital filtering automatically being pushed out beyond audibility with 192. I manually control this on my DAC, so I can do it even with 44.1, and I do. Sounds a lot better than a brick-wall filter at 20kHz.
Steve N.
Empirical Audio