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Don't knock it until you tried it.

Posted by Freo-1 on May 8, 2025 at 06:50:06:
Give it a whirl. I think people assume that there are no inherent errors in converting 16 bit 44.1 KHz files. What I think is happening is that the higher sampling frequency and expanded bit rate is simply reducing non linearities with the file conversion.

Golden Sound has a number of videos explaining DAC filtering with different topologies, each employs its own version of filtering (or not with NOS DACs). This is just another method of filtering the DAC output, like HQ Player, except this is much easier to use.

The difference is definitely audible, and sounds (Subjectively) improved over straight DAC conversions.