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Re: Not sure I understand this phenomenon.

No. it's not the factors that you are thinking of. I have a DAC that can upsample to 88.2, 96, 176.4 and 192 KS/s as well as to DSD. Obviously the DAC and other internal components remain the same but each of the upsample rates chosen sounds different and it may be argued that the higher rates appear to offer more in terms of detail. timbral accuracy and ease of listening even if there is no additional data over the standard sampling rate. There are,of course, dissenters from this view but that's audio for you. The reason, if the premise is accepted, is partly or wholly to do with the frequency at which the digital filter comes into effect. See the link if you want detail.


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