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This paper concludes that the slow roll-off characteristic of upsampling digital filters is indeed responsible for the improved sound quality...
http://www.mlssa.com/pdf/Upsampling-theory-rev-2.pdf.
reconstruction filter to do its job, then better sound is achieved. In a way its an additve process. Increased sampling rate plus better filters = better sound. Taken separately, neither results in better sound. But together, they do. Marketing hype just happens to focus on the sampling rate to attract the public as it can be better described on paper with numbers.
Marketing strategists are very good in cloaking the real nature of their product.
In numerical terms, 44.1 x 2 is 88.2 and not 96. Simple mathematics. Are you saying they use 96 because it sounds good than 88.2.
If you remember before, they marketed a new programming database language at that time('85?) where the latest computer is AT type. They call it DBASEII when in fact there's no Dbase1. They called their company "ASTON-TATE" because it sounds good and it does ring a bell but no such partnership named ashton and tate ever existed. It's just the name of the new company created. Sales of the sofware skyrocketed. Naging successful .parang sine nagkaruon ng DBaseIII, DBASE III+, and DBASe IV.
Me kalaban pa Foxbase +, ++, Clipper 5 etc.
In the same manner , you are quoting a
theory on upsampling. Their claim is at best good on paper. What
really happens in actual practice depends on company to company philosophical approach. We call it reality or practical application as against theory on paper.
In fact, a century old
theory on playing golf say that it is best to use your left hand as the dominant factor in hitting the golfball. The first right handed golf player to defy this theory yet became the world champion is Seve Ballesteros.
We focus on substance where it counts most. What 'improvement' means to consumer is the object of attack by the marketing designer. They won't produce DVD-a player if most of your music collection in your libraries are CDs.Few sales would mean closedown of the company. No wonder the popularity of IPOD-MP3 is very evident where many consumer resorted to using softwares to compress their CD files to MP3. But what about the quality. To most consumer, CD have good quality sound already .. So logically, improving the sound of the original CD is the best way to go for most company.
Call it Upsampling , Oversampling , standard sampling whatever works for them ,fine. If the theory is correct.In comparing dif ferent brand of processor], All CDplayer labeled 24bit/192khz using the same brand of DAC or filters should sound the same.In reality,no .they all have thier own kind of sonic improvement or signature sound implanted in the CDP or processor. And upsampling is software based activity whereby software designers are tasked to improve on the quality of the sound reproduction of CD recording. The goal of recovering the analog waveform is just a beautiful phrase to the ears of programmer to programmer who is tasked to make the best guesswork they could concoct . The
ART of upsampling is still hidden in the source code compiled in machine language.