44.1 vs 88.2 ABX report at AES
Reply #7 –
Overall, participants were able to discriminate between files recorded at 88.2 kHz and their 44.1 kHz down-sampled version. Furthermore, for the orchestral excerpt, they were able to discriminate between files recorded at 88.2 kHz and files recorded at 44.1 kHz.
So this basically means it's more important to make the DAC high-resolution than to make the ADC high-resolution. Interesting. So pbelkner's question is legitimate. Maybe a 88.2-kHz DAC tends to reproduce a 44.1-kHz recording more faithfully than a 44.1-kHz DAC? Assuming a good upsampling algorithm, of course.
Chris