After trying them all, I like many people, have concluded that the best format for digital sound is redbook CD played back on a DAC with NO oversampling and NO digital or analog filtering - such as an Audio Note DAC! This bandwidth-limited solution gives digital sound that is truly as close to analog and as lifelike as is possible with any digital technology thus far.
Oversampling introduces non-musical artifacts into the signal. This is a fact. And the problems with filters of all types are well-known.
Oversampling introduces non-musical artifacts into the signal. This is a fact. And the problems with filters of all types are well-known.