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RE: Here we go again...

"Are you saying that those who do not find upsampling to 96 or 192 in relatively inexpensive consumer DACs appealing, may think otherwise about upsampling to DSD?"

Yes.... The DSD uses a sample rate that's compatible with all forms of digital playback.

"And what does “DSD actually makes 16/44 to 24/96 a *synchronous* conversion” mean?"

DSD is mastered at a sample rate that is 147 times that of DVD-A, and 320 times that of CD. (It may be 640.) It also uses a bitstream that is compatible with SACD production.

"Where does DSD come in with conversion from 16/44 to 24/96?"

If you do the math- 44.1 kHz * 320 / 147 is *exactly* 96 kHz.

The late Julian Dunn came up with the idea of converting 16/44 to 24/96 using the golden "320/147" ratio. Where a classic interpolation would be done at 320x oversampling, with every 147th sample sent to the output. The only reason why this idea didn't fly was such a converter would only work at these fixed rates, where ASRC works at variable rates.


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