Originally Posted by postrokfan
Actually, it is that simple. Also, I said the "typical" range was 12 Hz to 20 kHz. I'm sure there is a small percentage that might be able to detect a bit above that range. There is also a small percentage of people that maintain very good hearing well into old age. But, I think what you are referring to is the audiophile "golden ears" phenomenon.
I don't mean to get off topic with this but I agree that most people, myself included, can't hear much near 20kHz. My thought is that the specs are given as -3dB (1/2 power) at that limit and it's that amplitude distortion that is being heard. A flat frequency response out to the limit of hearing should give a good reproduction. I'm thinking that -1dB or less would be a better measurement. If a speaker is -3dB at 26kHz then it's probably -2dB or better at the limit of hearing.
I've been doing some reading on the side effects of the different low pass filters used with the higher sample rates. The higher sample rates and slower filters allow a more rapid response to an impulse or square wave signal and also reduce the ringing distortion that can occur when these very fast signals are bandwidth limited (digitized). The standard CD filter performs a 120dB reduction in one octave between 22kHz and 44kHz. A passive 2nd order speaker crossover is 12dB per octave and causes less of this distortion.
It is possible that upsampling from 44kHz to 88kHz or 176kHz in the DAC, just to use the slower filters, would have the same effect as sampling and archiving the source at the higher rates. Some DACs would allow this comparison, but this player doesn't seem to have a way to control and compare upsampling.
PS. I was looking at the specs for my amp and it's rated at 0..-3dB from DC to 200kHz. I'd never try to say that I could hear anything at 200kHz either but I'd bet that it's got a flat frequency response from 20Hz to 20kHz.Edited by enlisted23 - 6/19/13 at 3:21pm