I think I've mentioned before but I specifically struggled to compare Redbook against 96kHz stuff with the MMB2. Granted, lower tier of gear than others etc etc, but I do think that the filter does tend to homogenise stuff up to there at least IMO.
It’s also extremely hard to tell difference between 16/44.1 and 24/96 for me as well that they might be placebo at best. I can easily tell differences between streamers though for example, iPhone vs iPad vs MacBook using the same streaming app. This is with MIB and Burrito filter
Sometimes, there might be exceptions, though? Not 100% sure. There was an album by a band I like that was produced completely analog and only digitised afterwards. Available in 96/24, sounding great, but then depublished, now only available in 44.1/16. I _think_ the 44.1 version doesn’t sound as good by far, but I’m not sure as I can’t compare anymore.
I wrote to the label telling them I’d like to buy the 96/24 version, asking them to tell me a shop where I can. No answer yet after two weeks or so. If it stays like this, I feel compelled to get it illegally (readily available there) just to be able to compare.
I get why there's a great deal of finagling that comes with sample rates and formats and DAC filters (or lack thereof): too much mutability there and room for experimentation. It's good fun but takes way too much time, I'm just glad I seem to really like the presentation of the Schiit filter so I can ignore it. Fun how there's an audible difference between FLAC and WAV in NOS mode but not when filter is engaged.
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