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Re:FLAC 1.4.0 released – added support for 32-bit audio by jrmcauliffe on Wednesday September 14, 2022 @04:18PM (#32842783)
A final low pass filter (tuned to remove anything above half the sample rate) allows the accurate reconstruction of the original analogue waveform from the sampled digital data. ( The vertical 'stair step' of sampled data is very high frequency information which gets removed, 'bending' the output back into it's original shape). The video linked above is well worth a watch.

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