The two files are identical except for sample rate. The original was recorded at 88/24 and the second was downconverted usint r8brain to 44/16. The file names identify the sample rate.
This isn't exactly news. There are other problems also when abxing different samplerates. You'll see if looking around it is good practice to upsample the lower samplerate sample to the higher one for testing even when it involves an additional processing.
Yep, everything in my studio is synced to the ADC, so changing sample rates involves changing settings on the mastering console and the driver software. Takes a good few seconds, but not much use for quick A/Bs. And you definitely don't wanna be letting your OS do its really crappy SRC in real time.
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Thank you for uploading, TomPer.