From this review of a Chord DAC at this site:
Here's what Chord has to say about the WTA Filter:It [the WTA Filter] solves the question as to why higher sampling rates sound better. It is well known that 96 kHz (DVD Audio) recordings sound better than 44.1 kHz (CD) recordings. Most people believe that this is due to the presence of ultrasonic information being audible even though the best human hearing is limited to 20kHz. What is not well known is that 768 kHz recordings sound better than 384 kHz and that the sound quality limit for sampling lies in the MHz region.
768 kHz recordings cannot sound better because of information above 200 kHz being important - simply because musical instruments, microphones, amplifiers and loudspeakers do not work at these frequencies nor can we hear them. So if it is not the extra bandwidth that is important, why do higher sampling rates sound better?
The answer is not being able to hear inaudible supersonic information, but the ability to hear the timing of transients more clearly. It has long been known that the human ear and brain can detect differences in the phase of sound between the ears to the order of microseconds. This timing difference between the ears is used for localising high frequency sound. Since transients can be detected down to microseconds, the recording system needs to be able to resolve timing of one microsecond. A sampling rate of 1 MHz is needed to achieve this!
So a new wrinkle in the mis-information about the need for high resolution recordings. We don't need the extra bandwidth as humans don't hear above 20 khz. But we need it for our microsecond timing ability. Transient detection. Phase discrimination. We need at least 1 megahertz sample rates so they say.
Of course the little problem with that is 44.1/16 has phase accuracy into the picosecond range. Oh well, a new slant on trying to make it sound reasonable to require something unreasonable. I guess you could consider it progress. A high end company peddling techno-babble that at least now admits our hearing is limited to 20 khz. Heck in another century maybe this stuff will finally die out.
Edited by esldude - 2/6/14 at 10:17am