transformer as 44kh sampling filter

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I was reading the list issue of Audio Express, and became interested in the nos dac artical.

The author implemented a filter to block the 44kh sampling frequency using a transformer rather than an rlc network. The author believed that the rlc filter causes reflections (thats how filters work) and these reflections smear the signal. The transformer would make a superior filter.

Is this correct?
 
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