Reports that 96 kHz sampled digital audio systems have greater transparency than those sampling at 44.1 kHz apparently conflict with knowledge of the capability of human hearing. The band-limiting filters required are examined for a role in producing these differences. Possible mechanisms are presented for these filters to produce audible artifacts and filter designs avoiding these artifacts are illustrated.
http://www.aes.org/e-lib/browse.cfm?elib=8446
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