Digitalchkn
100+ Head-Fier
- Joined
- Jul 31, 2013
- Posts
- 172
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- 14
Partly because the bigger number fools your brain into thinking it sounds better. There is no substantive difference with respect to the vast majority of audiophile stuff, and many audiophile things sound worse. For example, the best headphone won't sound anywhere as good as the sweet spot of a basic 5.1 surround system, but that won't stop people from wasting money on the headphone.
There is general agreement that even not-so-high-end headphones have higher resolution than many of the better speaker systems. So it depends on what you prefer.
But why listen to others.
I have done my own tests comparing 16/44 to even 24/48. I used same quality 24/96 source with large dynamic range to generate 16/44, 16/44 dithered, 24/48 and 16/44 upscaled to 24/48. I used quality conversion software with floating point resolution so the conversion error is well below the 24 bit noise floor. On my 24 bit headphone chain I CAN TELL A DIFFERENCE between 16/44 and 24/48 versions.