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How do you explain the better sound quality for DSD compared to 96 kHz PCM?

DSD explain kHz PCM quality sound
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How do you explain the better sound quality for DSD compared to 96 kHz PCM?

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DSD offers, compared with 96 kHz PCM, a much higher time resolution, related to the much higher sampling frequency, and the use of more simple analog low pass filters results in excellent transient behaviour. In addition, DSD eliminates a number of the process steps within PCM that fundamentally degrade the sound.

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