davedotco said:The empirical data is very easily checked.
1) Find a good quality high resolution (24/96 or better) file.
2) Down sample to 16/44.1.
3) Compare the two in a properly set up (phase correct, level matched, etc) blind test.
So you reduce a hi-res file to 16/44.1, hear no difference, and conclude 24/96 is no better?? What's wrong with this picture?? The only accurate way to put an end to this issue is if Linn or someone else produce Studio Masters of the same recording i.e. one recorded in 16/44 and 24/96 and compare the two. Otherwise comparisons like this are just nonsense to me.
If I'm given 16/44 and 24/96+ of the same recording and the latter sounds better then it IS better, be it down to better mastering, or higher bit depth and sampling rate advantages or both.