Re:24/192 Music Downloads Are Very Silly Indeed (2012)
by jchanimal on Wednesday September 06, 2017 @06:52PM
(#15187786)
I think it's the intermodalation distortion or as I call it "the room sound" that your non-conscious mind perceives. The best example of this I've heard is when listening to identical masters on SACD/DSD vs PCM audio. Notably different sound when reproduced via loudspeakers.
I haven't had time to check the linked article but if it's the one I'm thinking of I'm pretty sure it goes into this.
In the end though, double blind testing (again, I think mentioned in the article) shows that there's a threshold (a bit below 48kHz, probably why 44.1kHz was chosen for CD audio) after which people cant distinguish between higher sample rates at any more accuracy than randomly guessing.