(*) Recent experiments by prof. Angelo Farina (Univ.
of Parma, Italy)
suggest strongly that when the DA conversion is done properly, there is
no audible difference between a sample rate of 48 kHz and any higher value.
OTOH, he only found one type of DAC that was good enough in order to be
completely free of audible artefacts at 48 kHz (by Apogee, and they are
quite expensive).
Is there an online publication of Mr Farina's findings? Google is not turning
up anything definitive for me.
-Ben