JaZZ
Headphoneus Supremus
So Chord DAVE uses 164000 taps to upsample from 44.1kHz to 704kHz and then from 704kHz to 11.2MHz...
I think that's a misconception. After pondering back and forth what these infamous taps actually mean, I'm back to my original understanding (Rob, correct me if I'm wrong):
Taps define the complexity of the low-pass filter necessary for preventing aliasing. The high upsampling rate is necessary to enable such a digital filter at all (so upsampling doesn't happen by means of the taps). The basis for the high tap rate approach is the Nyquist-Shannon theorem that sais for the perfect reconstruction of a band-passed (= low-pass filtered) signal you just need double the sampling rate of the filter frequency. The crux of this formula is that it implies an infinite steepness of the indispensable anti-aliasing filter – at 22.05 kHz at the latest for a sampling rate of 44.1 kHz. The Blu 2 seems to get quite close to an ideal result:
Frequency response: 0 Hz (DC) – 20 kHz ± 0.0000001 dB
In-band ripple 0 Hz – 20 kHz: ± 0.0000002 dB
That's quite an achievement! It hints to an extremely sharp filter at around 22 kHz.
And why is the sharp filter so important? Because of the ringing (= resonance) it implies. A low-pass filter imperatively causes delayed decay – the sharper, the more it looks like a ringing. This means bad transient reproduction – abrupt starts and stops aren't possible anymore, because sharp edges would require unlimited bandwidth. So the sharper and steeper the filter, the more pronounced/longer the ringing, but at the same time its frequency content will more and more be limited to the filter frequency. So an infinite sharpness and steepness guarantees that the (now infinite) ringing exclusively consists of the filter frequency, which is in the ultrasonic range in the case of the redbook format – whereas audible signal contents will end abruptly, so to speak. That's the timing accuracy Rob speaks of. (At least in my interpretation.)
Thought to the end, it's clear that higher sampling rates, such as 88.2 kHz and above, aren't that much dependent on the high tap count if at all, because the anti-aliasing filters are relatively far away from the audio band. That's why the greatest advantage of Chord's new-generation DACs lies in the «low-res» formats 44.1 and 48 kHz. A high enough tap count and its careful implementation could indeed make hi-res formats dispensable – also in the real world, not just theoretically.