Some DACs however will sound a lot better due to the digital filtering automatically being pushed out beyond audibility with 192. I manually control this on my DAC, so I can do it even with 44.1, and I do. Sounds a lot better than a brick-wall filter at 20kHz.
Steve N.
Empirical Audio
This is exactly why 192 makes sense and why it (can) definitely sound better than Redbook...192 is way outside of the audible range of human hearing; what better "place" to apply the filtering...
There are some great articles on "pre-ringing" and jitter that address the reasons why HiRes (192 especially) has real benefits...
That said; a great Redbook recording does indeed sound...great!