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Eric, it is a pure data rate calculation.

For example, 48/24 is "corrected" to 48/20 since only 20 bits are audible with current technology. Hence the bit rate is 960 kHz, versus 2822 for DSD (Index=100), or 33.33 (oops - I said 34). The logarithmic scale is just a conjecture, but seems to work in many audio contexts. What I like is that digital audio divides up rather neatly into two groups with relatively fine differences among them. Obviously, 96/24, SACD and 192/24 is the Hi Rez group.

By the way, the redundancy in PCM is not a bad thing. As frank has pointed out, BM chews up two bits - bits which SACD doesn't have to spare.


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