Is PCM 44.1kHz (redbook) simply the best format to use with the Mscaler? In theory, that would appear to be the case. Here is my reasoning, assuming the same originally great master recording in each case.
Correct me if I am wrong, but MQA is slightly lossy. I believe MQA sacrifices 2 bits of the wrapped base file to be able to store the unwrapping/high res information. That means that using the base file with the Mscaler would result in faulty upscaling, and increased artifacts. Using the fully unwrapped MQA file would likely cause artifacts as well, as the base file is lossy. Is this why the Mscaler does not include MQA unwrapping?
DSD is best when recorded directly to DSD, without processing (which rarely happens), and then played back directly as DSD. Does the Mscaler convert the DSD to PCM before upscaling, removing the advantages of DSD and possibly introducing artifacts?
Theoretically, all the information is present in a 44.1kHz file for full sound reconstruction. The Mscaler does this to a degree (1 million taps) that effectively yields the original sound. If this were true, is there any advantage of higher than 44.1kHz sampling?
Maybe I am missing some other formats, but these were the obvious heavy hitters to me. Please let me know if I missed anything, or if my reasoning is wrong.
Thanks!