[EliasGwinn]

Puntloos,

On the question of: Why does the DAC1 re-sample to 110 kHz?

Here is why: it is the highest frequency to maintain the full oversampling of the D-A chip. EVERY D-to-A chip on the market cuts the oversampling rate in half to accommodate 192 kHz. This will also implement a different type of digital low-pass filtering which is inferior to the filter used at and below 110kHz.

This is also why most recording engineers don't use 192 kHz. The higher bandwidth seems appealing, but the stat-of-the-technology is such that 192 kHz conversion is actually inferior to 96 kHz.

Also, the DAC1's oversampling ASRC and resulting 110 kHz sample rate reproduces 96 kHz signals much more faithfully then a D-A converting the original 96 kHz signal. This is because the Nyquist frequency is on the slope of the filter (attenuated, but not completely). This is undesirable for two reasons. The first reason is the Nyquist frequency is not faithfully converted to analog (ie, the analog bandwidth of 96 kHz conversion is actually less then 48 kHz). With the DAC1, the full bandwidth of a 96 kHz signal can be faithfully reproduced. The second problem with 96 kHz conversion is the frequencies at and above Nyquist (48 kHz and up) are not completely attenuated, so some aliasing and imaging will occur. With the 110 kHz upsampling and conversion in the DAC1, the frequencies below 55 kHz are not in danger of being aliased.

Thanks,
Elias