Despite my doubts and musings yesterday, I don't think so. What is the difference between a sine wave and a square wave at -90db in 16 bit? None. A 16/44 DAC should smooth this analoguely (I think this sinc function thingy is about this). A 24/96 DAC would upsample and interpolate the data points of this tone into a smoother shape (because the DAC assumes it's NOT a square wave - a square wave would require an infinite series of harmonics yet we know the data is band limited to satisfy Nyquist).
Please see here:
Darren
Please see here:
Darren
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