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Is 192KHz better than 44.1 kHz?

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And a 24-bit 192KHz recording has 32,212,254,000,000 sampling points each second (192,000 x 16,777,216). This means 24-bit 192KHz recordings have over 111,455 times the theoretical resolution of a 16-bit 44.1KHz recording. No small difference.
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