[ToddM]

Originally Posted by Cajundaddy

Yes it is! Perception is everything I guess. I have noticeable hearing loss that falls off sharply above 12khz from many years of loud rock music, and the 320 still sounds more natural to me. For many, the fine details are simply less important for the enjoyment of music.

What sounds good is perceptive. What is accurate is not. The 320kHz sample has far greater extension and aire.

Phsycoacoustics is a whole topic unto itself; they way we hear, what sounds good to us, effects of even order distortion vs odd order distortion, etc.

The fact that there is a slight preference to the lower sample rate just goes to show that not all of us can tell the difference one way or the other.