Andreas Koch - one of Sony’s original SACD/DSD co-developer;
And so, you know the advantage of going to [DSD] 256 wasn’t really that great, for the DAC,… but in the A-to-D there’s definitely a merit and there’s an advantage.
…
So what this all means is for archiving for A-to-D conversion, definitely 256, but on the DAC side, if you’re not careful, you may just ruin the whole thing.So, the sweet spot really is at 128fs.
(From @ 25:13min onwards)
