Except that the pre or post ringing effects manifest themselves well below your threshold (and mine).
44/16 is a thirty eight year old standard entirely fenced in by limited technology at the time. One of my favorite recordings, The Sony release of John William's score for Star Wars - the Force Awakens, would take ten 640 MB optical discs, aka CDs to store. Or just a couple minute download today to a completely different world of computer technology.
The six core 64 bit ARMv8 processor in my iPhone has more power than the $32M water cooled Cray 2 supercomputer of that era. I have a backup of my entire digital library on a single 400 GB microSD card the size of my thumbnail.
The good thing today is we are no longer shackled to pre IBM PC technology!
True, but that isn’t the question. If 32/384 is better than 24/96, then will 64/1024 be better still? Where is the line? At some point, the additional detail is at too high a frequency to hear, and the noise floor is unhearably below the ambient noise of the real world. In my house, even without the air handler, ambient noise is about 40 dB. 100 dB is about as loud as is listenable in the house. I hear nothing when I power up my amp, which has no volume control, and about 96 dB s/n, even with my ear to the speaker. I hear no noise in headphones when there is no music, even with the volume at a level that would cause damage.
Maybe someone needs a noise floor 30 or 40 dB greater than the listening environment, or the source material, but not me.
On those ringing notch filters—do we need filters with that much brick wall? Are the resonances we are attenuating that sharp? Not in my experience. The square wave test is interesting because it is so challenging compared to just about any music material.
For weak-signal radio reception in a noisy band—that’s when I want a 130 dB s/n and the brick-wall filtration needed to keep off-frequency signals away from it. My old non-digital HF transceiver has 32 poles of filtration if I need it. But fidelity isn’t the point for that setup.
Rick “suspecting 24/96 is abundant, even if we can do more” Denney