Are 24bit/192KHz music files really better than the CD standard?

[MarcelvdG]

I have a little complicated digital signal chain and don't use DAC internal filter at 44.1K sampling rate except when testing something. FIR filter at 44.1K is colored to my ears whatever it is, especially on chip filter. I do understand NOS DAC in this regard, and most importantly, this is the reason why I want to avoid 44.1K source. At higher sampling rate, the filter is much less colored, and I can’t really find any meaningful difference between filter types, can you?

My DIY valve DAC has a function to facilitate blind listening to various different filters: a steep linear-phase filter, an apodizing filter that is almost linear phase in its passband but not in its stopband and a linear-phase halfband filter. I never used it, because I don't even hear any difference when I know what filter is selected, not even at 44.1 kHz sample rate. No matter what filter is selected, there is always headroom to prevent intersample overshoots and the passband ripple is dominated by a filter that is always in the path (the interpolation filter of an SRC4392).

 

[N101N]

It`s not a matter of hearing ability, but conversion technique. The ancient TDA1540/41 far outstrip all the competition in terms of subjective performance. There is no need either for harmful oversampling or heavy filtering.