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of course something similar could work...

SBM is essentially a marketing term for a proprietary form of sample rate conversion...and the final PCM tracks have been noise shaped in some way that is supposed to be psychoacoustically optimal...that is probably the proprietary part, not the simple math to do frequency rate conversion. Same type of thing could be put together to accomplish any type of sample rate conversion, although the exact details of the noise shaping would differ.


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