speakers for 24/96 audio


is it correct to assume that 24/96 audio would be indistinguishable from cd quality when listened to with speakers with a 20khz 3db and rapid hi frequency roll-off?

Or more precisely, that the only benefit comes from the shift from 16 to 24 bit, not the increased sample rate, as they higher freq content is filtered out anyhow?

related to this, which advice would you have for sub $5k speakerset with good higher freq capabilities for 24/96 audio?

thanks!
mizuno
BTW, I should have added to my previous post that I am in agreement with all of the technical points Kijanki has made, which I think have been very well presented. An additional point which I don't think has been mentioned is that brickwall anti-aliasing filters introduce some degree of ripple into the passband frequency response characteristics, as I understand it.

The audible significance of all of the effects that have been mentioned, though, is perhaps unanswerable in a definitive manner, given the extent to which those effects tend to be overshadowed by variability in recording engineering and quality.

Best regards,
-- Al
Al,
Thank you. You brought very important point - quality of the recording engineering (on the top of compression issue that Shadorne mentioned). Average quality is not very high while some of the recordings I have are just incredibly good. Perhaps I'm arguing too much for the best case scenario while average quality of the recording was another reason for me to stay with 16/44 and Benchmark DAC1.

I checked recording as well - not available.
Mapman wrote "you definitely want very good, younger ears"

Oh yes, but where can I get it?
I dunno, Kijanki, I randomly looked at two good power amps in JA's testing, a Moon and a Pass, and they were both had measured s/n ratios of about -84db at 1 watt, which is actually excellent performance. You keep forgetting that most power amps have about 30db of gain. Measuring s/n ratio at full power is sort of cheating for marketing's sake. A speaker with 95db/2.83v/1m efficiency, like my old Legacy Focus, will let you hear the hiss from such an amp rather readily. So I still contend that for listening the amps are the limiting factor, not well implemented 16/44.

As for your comments about Nyquist, it would seem your real thesis is that digital reproduction isn't very good, even with a DAC1. I still wonder, why does it sound so good if you're correct? I'm missing something.