@willemj
CD is good enough - especially if upsampled and gentle filters are used. However 24 96KHz is usually a bit better quality and the modern DACs are approaching 21 bit resolution on the analog out which suggests you can benefit from 24 bits.
The biggest benefit from higher sample rates is that DAC non-linearities are randomized. Most DACs are rather non-linear between the different levels on an R2R or between the multitude of sigma delta converters on modern chips. This non-linearity is due to slight differences (order of 0.005 %)in the steps in the DAC. If you pass high sample rate music through these DACs then the inaudible high frequencies will help randomize distortion from non-linearity.
Of course, a well designed DAC will not care about sample rate as it will sound the same at all rates with the same source file (at least over the audible range)
CD is good enough - especially if upsampled and gentle filters are used. However 24 96KHz is usually a bit better quality and the modern DACs are approaching 21 bit resolution on the analog out which suggests you can benefit from 24 bits.
The biggest benefit from higher sample rates is that DAC non-linearities are randomized. Most DACs are rather non-linear between the different levels on an R2R or between the multitude of sigma delta converters on modern chips. This non-linearity is due to slight differences (order of 0.005 %)in the steps in the DAC. If you pass high sample rate music through these DACs then the inaudible high frequencies will help randomize distortion from non-linearity.
Of course, a well designed DAC will not care about sample rate as it will sound the same at all rates with the same source file (at least over the audible range)