@astewart8944
+1 on sample rate or high resolution.
With the right DAC there is no audible benefit to higher sample rates.
Unfortunately, most DACs are rather non-linear and a higher sample rate actually helps “randomize” noise from these poorly constructed non-linear DACs. The result is a whole industry around software (like Roon) to upsample when the problem is with inadequate hardware. Nearly everyone reports an improvement from upsampling a low resolution file - nearly everyone has a DAC with limited performance.
http://www.mlssa.com/pdf/Upsampling-theory-rev-2.pdf
+1 on sample rate or high resolution.
With the right DAC there is no audible benefit to higher sample rates.
Unfortunately, most DACs are rather non-linear and a higher sample rate actually helps “randomize” noise from these poorly constructed non-linear DACs. The result is a whole industry around software (like Roon) to upsample when the problem is with inadequate hardware. Nearly everyone reports an improvement from upsampling a low resolution file - nearly everyone has a DAC with limited performance.
http://www.mlssa.com/pdf/Upsampling-theory-rev-2.pdf