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Re:24/192 Music Downloads Are Very Silly Indeed (2012) by danadam on Wednesday August 30, 2017 @09:58AM (#15132163)
The formula, as far as I could find, is:

1 / (2 * pi * bandwidth * 2 ^ bitdepth)

So for full scale 44/16 signal it is about 0.1 nanosecond.

More here [1]. There are also some sample files for ABX tests there.

[1] - https://hydrogenaud.io/index.php/topic,108987.msg896449.html...

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