One bloke on the tidal masters page said the software decoding is "clearly not as good as the hardware decode" at 24/96. I later read software unfolds less than hardware, why that would be the case has done my head in. I would have thought if it all decodes into a PCM stream then....PCM is PCM. Still seems an industry imposed limitation.
Audiophilia is fraught with rationalising expensive purchases beyond subjective listening tests and I would be happy to get rid of my suspicion that this topic is not immune. If he, or anyone, worked this out with an A/B blind test it would open my mind a bit more. I tap out.
I use Bandcamp to get FLAC files so......
....... Hugo 2 :)