@WRP For me, sampling alone is not that important. I've heard a spectacular sound out of CD-based systems. In my opinion, the point is what equipment will do with the said signal. Older digital equipment was made especially for 44.1 kHz signals. That's where it shines. Now, the market moves toward higher sampling rates which change the requirements for contemporary gear. For example, in some of our products we use the GMT system which is a sample rate converter (our take on it). It provides two major benefits. It resamples the input signal greatly reducing jitter and increases the sampling rate for a converter. A higher sampling rate in a DAC pushes all the interference up in frequency. It allows designers to use simpler filters, that are affecting the signal less. If the provided signal already has a higher sampling rate, then even better for the DAC.
Before that became popular, engineers were coming up with clever filtering techniques, both in analogue and digital domains. Even the fanciest filters aren't perfect, so more complex filters were putting their signature on sound. That's why older equipment has a tone to it, while even affordable, modern DACs can be surprisingly transparent.
Before that became popular, engineers were coming up with clever filtering techniques, both in analogue and digital domains. Even the fanciest filters aren't perfect, so more complex filters were putting their signature on sound. That's why older equipment has a tone to it, while even affordable, modern DACs can be surprisingly transparent.