However, while much of this debate revolves around the concepts of capturing audio through analogue-to-digital convertors, the frequency spectra of musical instruments and the limits of human hearing, the most influential factor in this debate is actually related to an additional, and often overlooked, component, which is the quality of the audio playback system and the digital-to-analogue convertor (DAC) used to turn digital audio data into analogue signals that cause a loudspeaker cone to vibrate and produce sound. Many argue that high sample rate recordings sound better than standard resolution audio recordings, whereas others claim that the pure mathematical theories of digital-signal-processing show there is no benefit to sampling audio at frequencies above a certain specified value. There is much debate about high-resolution audio and it’s a topic that some the world’s most esteemed audio engineers disagree on.
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