It's not some analysis or measurements that make 192 sound better. It is simply the guts of the D/A chips in most DACs that makes them sound better, particularly the digital filters.
Excellent article. I understand that Acoustic Sounds sells high quality redbook CD. As the author said, the biggest quality issue is RECORDING, ENGINNERING AND MASTERING. Most of the rest is voodoo. Thanks KAPA. I'll stick with my CDP for now and try out some of Acoustic Sounds' high quality redbook CDs and report back.
At the end the quality of how it is recorded is so much more important than the system how it is recorded. I have stunning recordings with 192khz. But I also have some which do not convince. I have have redbook recordings at 44.1khz which sound stunning converted to 384khz.
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