Folks, I don't have time to go into all of it now, but there are LOTS of really serious errors in the statements being made here. e.g. "thinning out the music", e.g.: "you cant hear above 20 kHz so why 192?" These make really critical mis-assumptions about what is going on in up sampling.
First, go learn about up-sampling and interpolation filters. Then learn about reconstruction filters and their issues. Then think about how much better you make things if you first interpolate and then feed it to the reconstruction filter. Lots of analog issues get much easier.
It need not change the original data one bit (both literally and figuratively)
Bottom line: this is all about making the job of the end analog filters easier and less likely to produce artifacts. And done right it works terrifically well. Done wrong, all bets are off. Don't do it wrong :-)
First, go learn about up-sampling and interpolation filters. Then learn about reconstruction filters and their issues. Then think about how much better you make things if you first interpolate and then feed it to the reconstruction filter. Lots of analog issues get much easier.
It need not change the original data one bit (both literally and figuratively)
Bottom line: this is all about making the job of the end analog filters easier and less likely to produce artifacts. And done right it works terrifically well. Done wrong, all bets are off. Don't do it wrong :-)

