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Then I am really confused...

If the original file is "only" 44.1/24, this raises two questions in my mind:

1) Why bother to process it through MQA at all? The file size would be smaller if just straight FLAC were used, plus there would be no loss in resolution.

2) If the original graph posted with the "notch" centered at Fs/2 really is just a 44.1/24 file, what is the content seen in the dual-rate band? Clearly it is not just an alias of the original baseband audio, or it would be a mirror-image. Even after passing through the MQA digital filter, the mirror image would only be down -3dB at ~38kHz. The graph does not look like that at all to my eyes. Instead it looks like the spectral content expected in a true 88.2/24 file but with two artifacts - the big notch at Fs/2 plus the mild hump between 40kHz and 45kHz.

As always, these posts are strictly my own opinion and not necessarily those of my employer or second cousin, twice removed.

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