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RE: DSD Numbers.

We need to distinguish between "require" and simply " has".

It only requires one filter and only one filter is available to use at any time.

Different digital filter types produce audibly different results with differing repertoire and sample rates due to the types of abberation produced ( e.g. time domain v. frequency domain). So Marantz (and many other processor manufacturers) therefore provide a choice of filters to the consumer. Yes, personal preference comes into it too.

There is no textbook perfect digital filter for all purposes as all produce pre or post ringing or a limitation in the audio band or a permutation thereof. As dCS say in their user manuals on the subject of filters and their multi-filter type equipped DACs "There is no right answer". Some folk with PCM only processors appear to prefer the sound of no filter at all despite the then reproduction of digital aliases at higher frequencies.

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