I've really enjoyed this thread, especially the posts by audiophiles that listen via headphones to DACs which regardless of the original sample rate, convert it to a datastream sampled at 110kHz, and have no idea what native sample rates sound like, and those with Redbook only transports that have no idea what HI-REZ PCM sounds like on their systems.
All we need now are comments by audiophiles with hearing aids who suffer from tinnitus.
176.4 kHz (4 x CD sample rate), not 110 kHz, if you talk about the Berkeley DAC. You own one, don't you?