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Re:24/192 Music Downloads Are Very Silly Indeed (2012) by pizza234 on Tuesday August 29, 2017 @05:45PM (#15127873)
The core is here: https://xiph.org/~xiphmont/demo/neil-young.html#toc_1ch

When you play something stored at 44 khz, there are no ultrasonic sounds recorded. At 192 khz instead, there are, and the speakers may push some of the ultrasonic sounds down to the audible spectrum, causing distortion that the human ear can hear.

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