Mista Lova Lova
100+ Head-Fier
I don't have the technical knowledge to argue with this. The above, as you say, is the conventional wisdom, but so far it has aligned with my listening experience. I don't have any experience with Chord products, though, so cannot comment on them.I would caution you about making assumptions like this. You seem to take generalized explanations about these things as if though are gospel but things are much more complicated than this in the real world. Our ears are far more sensitive to things than would normally seem possible. I’d encourage you to try to follow more of what Rob Watts has posted about his journey developing his WTA filter. He actually conducts listening tests and these often challenge the conventional wisdom that you are espousing. The devil is in the details with this stuff when it comes to playback on high end gear.
What happens around 20 kHz and just above it, despite us not hearing that high, can definitely be audible. I have been a beta tester for PGGB and have heard what just small differences in that can make. Anyone can hear try to hear these for themselves by using the current version and toggling between HF:aggressive and HF:minimal when processing a high res file. Even more confounding is the differences between what is called “deprecated”. One might think they are an expert in such things just by espousing textbook definitions, but the real world has humbled me. I stay away from regurgitating the textbook theories on this stuff because I understand that the real world isn’t that simple. We can’t just hand wave over “making small sacrifices” unless we understand the practical implications of what that will have on the music. Those aren’t accounted for in the boiler plate.
All I can say is that none of the brick-wall filters or none of the PGGB settings sound as good as the aforementioned setting I use in terms of reconstruction of depth/stage/layering, and it's not by a small margin. The issue is surely much more complex than I presented it above, but at least when it comes to the number of taps - the (to the best of my knowledge) rather modest (in terms of taps) Gauss filter blows the 100+ million PGGB filter out of the water, so surely that's not what is responsible for the successful reconstruction of depth (I'm constantly referring to depth not just because it's an aspect of sound reproduction that impresses me, but also because, as mentioned above, Rob Watts has suggested using it as a reference point when evaluating filters).