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All I can figure is we're mixing up the raw audio data rate and total data rate including things like subcode, error correction, etc.

RicP I hadn't really thought about the fact that perceptual coding is contrary to the concept of 192K sampling frequency. So your point is completely valid. I would still think good perceptual coding at, say, 24/48 at the 150KB/S CD rate would still give significantly better sound than...

I think Philip will agree that there is a serious fault with the logic and testing procedures here. You are confusing the forest for the trees. When you toggle between a "pure" analog output from a CD or DVD player and a digital output, you are changing more than just the amount of DSP. You...