The issue isn't just of finding the right "sample count" but also consider what happens with amplitude math. What do you do when your interpolated step is 1/3 of the way between the two bits?
To be honest, I don't like the idea of most ASRC's not because of the math but the algorithms. Schiit has a great white paper on this, about closed-form rate conversion. With an ASRC you give up (completely) on the idea of bit-perfect transcription in exchange for timing (jitter) improvements. Still, the Remedy does a very fine job, and from what I've read, is especially good with non-audiophile sources. That was certainly my experience with Internet Radio, but I did not try it with AppleTV.
I will also say that I upgraded my DAC and the improvements went away.
Best,
Erik
To be honest, I don't like the idea of most ASRC's not because of the math but the algorithms. Schiit has a great white paper on this, about closed-form rate conversion. With an ASRC you give up (completely) on the idea of bit-perfect transcription in exchange for timing (jitter) improvements. Still, the Remedy does a very fine job, and from what I've read, is especially good with non-audiophile sources. That was certainly my experience with Internet Radio, but I did not try it with AppleTV.
I will also say that I upgraded my DAC and the improvements went away.
Best,
Erik