My headphones have a wide frequency response and are pretty flat. Listen to a lot of music beyond 44100 hz (48000 hz for example) and some uncommon sampling rates such as 32000hz. Most headphone amps I see have 20-20hz rate and I'm not sure if this is the same as audible frequency range. I also do midi mixes and listen to a lot of sound effects which makes a high frequency range more necessary.
(some sounds in songs become in-audible when downsampled from 48000hz to 44100hz; more obvious using a spectrum analyzer).
My soundcard does bit perfect playback but not sure if most DAC's leave sampling rates unmodified (especially 32000hz). Don't want to spend over $200.00 but that's okay if I have to.
My software is fine and I'm using secret rabbit code's libsamplerate at the highest setting in audacious (linux audio player) including other resamplers. Usually I'd use a resampler to upsample 44100khz audio to 48000khz for incapable hardware (Sound Blaster Live sound cards are stuck at 48000khz for example) but in my case I do midi mixes and recordings that require higher sampling rates to preserve every detail even if it's really negligible to some (I can definitely measure the difference with a spectrum analyzer).
Folks might disagree about being able to hear audio frequencies beyond 22050hz (44100khz stereo) but I definitely need the best DAC.
Folks might disagree about being able to hear audio frequencies beyond 22050hz (44100khz stereo)
Folks might disagree
audio frequencies beyond 22050hz (44100khz stereo)
some sounds in songs become in-audible when downsampled from 48000hz to 44100hz