“Look,” she said. “Your DAC is set to a 192 kHz internal sample rate. But your FLAC file is true 24/192. That’s fine. But your playback software’s low-pass filter is set to ‘Sharp’ — and it’s set to cut everything above 20 kHz before your DAC sees it.”
Here’s a useful story for anyone working with high-resolution audio, specifically the 2015 FLAC 24-bit/192 kHz release of Rush’s Moving Pictures . Rush - Moving Pictures -2015- -FLAC 24-192-
She switched the filter to “Slow” or “NONE” (if his DAC supported it) and left ultrasonic content intact. Alex re-ran “Red Barchetta.” This time, the ride cymbal had shimmer and air. The stick attack on the bell was palpable. “Look,” she said
Alex blinked. “So… I’m filtering out ultrasonic content?” That’s fine
A 24/192 FLAC is only as good as your DAC’s reconstruction filter. Many default filters cut ultrasonic content too aggressively, damaging transient response in the audible range. When working with high-rate files (192 kHz), use a slow roll-off or minimum phase filter if available. Don’t just look at bit depth—listen to the filter’s time-domain behavior. Rush’s Moving Pictures isn’t about hearing up to 96 kHz; it’s about preserving the timing of Neil Peart’s cymbals so they hit like real bronze, not like distant paper.
A young audiophile named Alex finally got his dream setup: a reference DAC, planar magnetic headphones, and a copy of Rush’s Moving Pictures in 24-bit/192 kHz FLAC from the 2015 remaster. He’d read that this release captured the full analog master’s transient response.