The objectively BEST sample rate for playback ... drum roll please ...
Is the one used in the mastering room
On the approved recording.
There is no gain to moving from there, and with something like MQA that adds distortion, there is a loss in quality.
Having said that as #1 the next factor in listening is your room. Most rooms are not good, and sure we can put $20,000 or $200,000 in gear in a bad room ... but it’s rather silly if you understand the room to be over 50% of the sound from a pair of speakers. And if you doubt that figure, set up the hifi in the garage or basement.
Is the one used in the mastering room
On the approved recording.
There is no gain to moving from there, and with something like MQA that adds distortion, there is a loss in quality.
Having said that as #1 the next factor in listening is your room. Most rooms are not good, and sure we can put $20,000 or $200,000 in gear in a bad room ... but it’s rather silly if you understand the room to be over 50% of the sound from a pair of speakers. And if you doubt that figure, set up the hifi in the garage or basement.