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what is the highest resolution of audio file e.g.24bit/192kHz for premium sound sys?

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In spite of my respect for NPR, this test is suspect. Sound quality is only as good as the weakest link, which is this case is likely the D-to-A chip in your computer, unless you're using an outboard high-resolution D-to-A converter. As a recording engineer, I can tell you that 24/192 audio really does sound better, particularly at very high frequencies. Is Tesla's latest Premium Sound system capable of taking advantage of it? Good question.

Exactly. I posted the test in another thread: How Well Can You Hear Audio Quality? : The Record : NPR

I failed miserably. Couldn't tell 128 from uncompressed WAV more than half the time.
 
I think the thing that makes me even more skeptical is that self-labeled "audiophiles" insist that a $300 ethernet cable can transmit bits better than a $3 cable, and that the resulting bits are "colored" with defects at the other end. I mean, there is no place between "on" and "off" for bits.
 
I think the thing that makes me even more skeptical is that self-labeled "audiophiles" insist that a $300 ethernet cable can transmit bits better than a $3 cable, and that the resulting bits are "colored" with defects at the other end. I mean, there is no place between "on" and "off" for bits.

Sure there's snake oil being sold to audio enthusiasts but not all audiophiles deserve to be painted with the same brush. There are solid engineering reasons for differences in digital transports. A DAC needs both a digital sample and the position of that sample in time to reconstruct an analog waveform. The timing is carried by a clock signal which can be distorted by a poor transport. Most of the effort in designing high end digital gear is in keeping the clock clean.

I got 5/6 of the samples right on the NPR test, and mistook one 320kbps stream for uncompressed audio. All of the samples sounded like crap to me compared to well recorded 24/96, 24/192 or SACD. It's hard to go back to MP3 or CD after hearing what the recordings are supposed to sound like.