Earlier quoted context omitted.
> Yes, a 192k playback sampling rate is a joke and maybe even superstitious. There's not much of a reason for anything to play back at over 96k and many argue 41k is sufficient for mixed/mastered material. Point granted. Please don't interpret what I'm about to say as audiophoolery. I'm an EE. I haven't worked in audio a whole lot, but I've looked at things enough that I feel like I could do a reasonable job at desig…
But that's why we've got oversampling. The higher sample rate can be in the conversion stage, it doesn't have to be in the transmission format.
For robustness sake, I really really love keeping as many filters as possible in the "gentle" range of design specs. Sometimes that's not possible, but if it's possible to do it start to finish through the signal chain, that makes me very happy.