I still have one lying around somewhere. Somewhere in the back of my mind I have a feeling that you could throw 24/192 at it and it would downsample to 24/96 on the puck. Maybe wrong though.
The cynics amongst us might suggest that it is to sell us what we already have to make more money.
The quality of the recording source is what should be our focus I think. Take 2L recordings, downloads and physical media available in many different formats, which state what the master sample rate is.
Sometimes I ask myself if we should ignore the "time factor". In my opinion music is very strong linked to the time it was created. I still own the first German pressing of this Dedicated Follower single. I even remember the purchase in Düsseldorf, 1964 I guess. The price was 4,25 DEM then. It was released on LP/CD only in compilations. For me this very specific sound is so much in my brain and my ears that I can hear clean and sterile versions never without a strange feeling. Fool that I am.
All those LPs I listened to over and over on record player can’t have the same impact now. My hearing is worse, my emotional development (hopefully) improved from the teenage self
and I’m more analytical about noise levels. 
Yes!Doesmean your laughing with me or about me
Once again I have to agree with you.I came to this forum because my dealer pointed me to the WiiM Pro. He knows I have something like a playground and the necessary time for testing hifi. He said, have an ear on this cheap trick and tell me what you mean. Should I place it in my portfolio?
A couple of things what I noticed seeing different to, I think in the meantime, most of the foristi here is the approach to music reproduction. A few examples. If one is not interested do not read.
- "Audiophile" Till today no one could tell me a definition. Many tried, no one scored.
- "HiRes" Nice to have, but not really important. Much of the stuff they sell as 192 is upsampled.
- The DAC seemed to be the most important thing. My opinion with decades of try and error is: No, speakers and amps are. A good modern integrated will deliver all you need. Ok, no shiny box with proud 192 or Magenta MQA or DSD you can show visitors. If I remember right it was @Mr Ee who found it funny they need to see the resolution because they can not hear any difference.
- Graphs and measurements as the one and only decision maker for purchases. Nonsense all over. Even in maths minus * minus = plus. It is always the question of components fitting to each other. I owned items which measured in ASR not so well. But sounded and sound fantastic. So, ears not oscilloscopes. But, if someone is interested in such things and has a profund scientific background it is fine. But to many first semesters stated to many bs. It is so easy today, a few hundred € or $ or what ever and you can have this gear. Have fun with it but they are not a final instance.
So, back to music. Peter Frampton is my todays go to guy. Hope, I bothered not to much
The file is the constant in this equation. So the streamer is the variable in my case. And if I used a streaming dac I would say both the streamer and dac.
I agree that current measurement methodology is insufficient to capture all sonic differences. And because in the end we have to live with the equipment I prefer to like what I hear!For me modern streamers and dacs, even dacs in integrated amps, are the constant. Means decent enough to fulfill all listenable requirements.
The following sections makes it. For me. Because absolutely not interested in measurements. Another way...but thanks heaven we have a choice
