This article was interesting and I think what they are doing is proving that a new playback format is not necessary. But it does nothing to show whether or not recording your individual tracks recorded at higher rates matters or not. I personally have settled at 48 K.
What really matters here is not dynamic range. How many of us use more than 10db of dynamic range anyway? What matters is the Nyquist frequency. This is where the digital low pass filter is placed. The Nyquist frequency is a sharp cut off that is at half the sample rate. 44khz has a Nyquist freq of 22khz. 96khz has its cut off at 48 khz.
Well our hearing stops at about 20-22 khz anyway so what is the difference? Many of you know that when you turn on a high pass or low pass filter at any frequency, you send a phase distortion ripple down the line. So if you make a sharp 40db per octave slope at 22khz, you send distortion down the line to say 16khz. I'm guessing at the exact numbers because I cant remember the exact specs. But this is the point.
So the higher up you go, the less you interfere with the human audible range. So lets go back now. When we are recording our individual cymbal tracks, does it matter if we are recording phase distortions into our tracks that are now permanently embedded into the sound? I think it does.
This is not the same as what they were testing for in that article. They are taking a recording that is already mixed and mastered at 96k for example and then doing a DA/Ad conversion and outputting it at 44.1 At this point, what the engineer did during recording makes no difference.
Now we need the same kind of rigor applied to to a test where the entire process of tracking, mixing and mastering is done at different rates. I suspect that it will make a larger difference than what was found here.
By the way, there is something else worth mentioning about 96k. I have found that for metal, it sounds worse than 48k. I feel 48 k is substantially wider than 44.1 but when I do projects at 96, this sample rate imparts a high-end emphasis that ends up making the recording sound bass-light.
We interpret sound contextually. When we hear a recording that has a lot of treble, we often mistake it for being bass-light. And when we hear a recording where bass has been added, we often call it dull sounding. I have found that these 96k recordings allow such a wide high frequency extension that they give the recordings a bass-light sound. Not so cool for metal. 48k is my favorite. And I always do analog mastering where I do a DA/AD conversion so there is never a sample rate converter applied.
Colin