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RE: "44.1 actually sounds better than 24/192"...

It seems to me the higher the bit rate the less quantization is needed and less dithering to keep the distortion low so less noise?


Right.

With truncation, the magnitude of the quantization error is < 1 LSB, and with rounding, it's < LSB/2. And to linearize the quantization process, the required dither is at the level of the LSB. The smaller the LSB, the lower the dither noise. More bits = lower digital noise floor.



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