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RE: 24/96?

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Curious -- what's the benefit of 24/96K for test tones, which are a single frequency with zero harmonics. So whether 20 Hz, 1 KHz or 20 KHz, the 16/44.1K CD handles it perfectly. I guess one could argue that the 24 bit sampling would give more dynamic range if one was playing the frequency from 0 dB to max volume, but given that most listening environments outside of an anechoic chamber have residual backround levels around 30 dB or so and continuous volume starts getting painful around 100 dB, I'm not sure 24 bits (which is really about 20 bits from a practical standpoint) contributes anything.

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