I have some 192khz files because that’s how they came. I try to keep it to 96 or below for space reasons, and I’ve yet to hear a 192 version of a file that blows away a 96 version.
If a 96 version is available and the mastering is the same, I choose the 96. If the 192 is all that’s available and I’m assured it’s a good mastering, I will get it as is.
If it’s a better mastering than any red book version and it’s an album I love, up to $20 for a single album and $30 for a double. Although usually the hifi merchants have discounts or coupons so I normally pay less.
I haven't tried it yet but I feel like high sample rates are beneficial in a system with DSP. All that digital processing means that you get less digital artifacts after applying filters.
I remember a quote from an audio engineer that 96khz was an ideal frequency for recording and mixing music.
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