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Audio transformers and hi-resoluition digital

I have a friend that built both my linestage and SET amps tell me there is no point to high resolution digital with so many transformers in the signal path. His point being that roll off with these transformers will set in before 20 khz negating any benefit of hi-res files. I don't think he is being inflammatory since I do enjoy 16/44.1 redbook playback a great deal on my system and he uses similar typologies as mine. These aren't budget brand transformers that we've used, in the signal path ranges from Lundahl, Hirata Tango and Tamradio.

I am curious what the Asylum thinks?

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Topic - Audio transformers and hi-resoluition digital - FlyCast 13:11:07 10/19/15 (24)
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