I'll take a shot.
The "load" would be on DACs sample rate filter eq at SD sample rates. ie. The fact that said eq is in use at all.
In SD sample rates (especially 44.1k) the sampling frequency is RIGHT next to the audio band. So close that the sampling frequency needs to be eq filtered out with a steep lo pass or it will roll into the audio band. This is in the analog domain after the AD chip. This kind of steep eq is a hard circuit to build! It turns out that the factor you are comparing between different DACs at SD sampling rates is that analog eq circuit.
Meanwhile HD sample rates put the sampling frequency miles away from the audio band. The margin is so wide that eq filtering is not needed. Like tape bias whistle.
If your DAC sounds better at 96k because of this, upsampling SD program is an excellent workaround. The music signal is in there fully. The analog filter eq is your problem. We remove it from the equation. And yes, it's gross compared to any generational loss from upsampling. So much so that it's not fair to mention.
Right, so 96k puts the sampling frequency miles above the audio band. Not sure what anyone thinks they need 192k or above to do. I mentioned my tests. There may be some processing that benefits from extreme HD sample rates (I doubt it). When you're done with that, the full program can be put into 96k with no loss.
This goes to the basic question of, what creates “better“ in audio? And is the new different thing necessarily better?
In many cases 192K sounds different than 96K, but is it necessarily better? Too many people in audio, I think, find something that sounds different then what they had before, and automatically assume it is “better“. I’ve been a violinist for over 50 years and played in live orchestras for about that long, and I can guarantee you than sitting in a live orchestra the bass is nowhere as big as when people add a subwoofer, but they swear that a subwoofer is “better“. Or that they must have a perfectly flat 20 Hz to 20,000 Hz system and room response, when the real world is nothing like that. I have never heard a recording reproduced on any system truly sound like a live orchestra that you’re sitting in the middle of, or even sitting in “Row 16 center”. Sound reproduction no matter how good the system, is never the real thing, but to me feels more like something an artist painted that is kind of like the real thing, so that may br about the best you can do. Who doesn’t like a beautiful painting?
And of course the other side of that “better” issue is the status of having “better” gear. Don’t even get me started with that. I DIY power cords and interconnects that are light years beyond some of the expensive stuff you can get. If you have a little imagination and don’t mind rolling your sleeves up, you can have a great result for relatively very little.
Bottom line: if you like it, great. If you can, be happy with that. But if it isn’t quite the real thing, there’s always something that could sound better and you could continually be in that loop of dissatisfaction with the sound, tilting at audio-demon windmills continually trying to find the ultimate sound, which does not exist in reproduced audio once you’ve heard live music or even played it. If you can resist being a junkie audiophile needing the next better “hit“, be happy with being happy with what you have.
You might even try the “audio think method“ and imagine your system is the greatest thing ever and could never be better than that. Yeah, right. Ha ha
Truth be told, a musician in an orchestra rarely gets caught up in the music, and is mostly thinking about how to play better. Sounds familiar, doesn’t it?
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