It's now well over a decade since manufacturers like Wadia and dCS introduced radical new approaches to the design of upsampling digital-to-analogue converters. These were combined with the idea that 'causal' filter designs behaved more like real-world physical processes, so should sound more 'natural'. While people still debate whether this is actually the case or not, it has become common for commercial DACs to offer a set of reconstruction filters, allowing the user to choose one they prefer. I began thinking about this again a few months ago when I was having difficulty finding a supplier of old-fashioned analogue filters, which I needed for a 'DIY' headphone DAC.
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