No doubt, the guy's ridiculous beard is distracting... but beyond that, this video explains AND demonstrates what happens in D/A conversion and why 24bit / 48khz is fine (no need for 32bit / 192khz).
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Best explanation of D/A conversion I've seen...
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Best explanation of D/A conversion I've seen...

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Re: Best explanation of D/A conversion I've seen...
pretty interesting thanks for posting 
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