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The Sony PCM-M10 LCPM flash deck is capable of playing 96-kHz/24-bit WAV files. I've been downloading 96-Khz/24-bit FLACs from HDtracks, then decompressing them to WAV using dbPoweramp, but leaving them at 96/24.
Obviously, there are a lot more recordings available in 44.1-kHz/16-bit CD format, which leads to my question:
In your opinion, would it be best, in terms of SQ, to just convert 44.1/16 content to WAV for playback on the PCM-M10, without upsampling or increasing the bit depth to 96/24?
I'm eager to learn so feel free to correct me if I say something ignorant here, but at the moment, I believe that a bit depth of 24-bit offers nothing over 16-bit in terms of improved SQ on playback, because the dynamic range supported by 16-bit is more than sufficient for both our ears and our audio hardware. (I know, however, that even 32-bit can be of great benefit when recording.)
My question is more to the subject of sampling frequency - specifically, whether or not there's any benefit to be enjoyed (on playback), having upsampled a 44.1-kHz file to 88.2- or 96-kHz.
Which leads to another question: The specs for the PCM-M10 make no mention (that I've seen) of support for 88.2 kHz sampling. Does anyone know if it can play an 88.2 kHz WAV, even though it can't record at that frequency? If so, does anyone believe that upsampling from 44.1-kHz to 88.2 kHz would provide superior results on playback vs. upsampling from 44.1 to 96? And, if so, can you elaborate or debunk the oft' heard reasoning that a 2x multiplier just has to sound better than a 2.18x multiplier?
Lastly, to save space (33%) on the microSDHC cards, I'm thinking of using dbPoweramp to reduce the bit depth of the 96/24 content purchased online to 96/16 (without changing the sampling frequency). Does anyone think, again in terms of SQ on playback, that I'd be better off leaving those files alone (as 96/24 WAVs)? Not so much to preserve the 24-bit dynamics, which I contend cannot be appreciated, but rather to simply avoid a possible loss in playback quality caused by "over-processing" the files - in adding one more step to the workflow.
Thank you everyone, in advance. I'm looking forward to your responses.
Mike