It depends on how you define "marketing". In this case I would say your DacMagic Plus is also "marketing" their filters as well. If there is only one correct way to resample, then I don't know why they also offer filter selection and explain things in this way.The worse situation is with Fs = 44.1 kHz and the mirror images are same as shown here, so the issue is not limited to 23kHz/48kHz. The cure is proper filtering or higher sampling rate. I think that manufacturers want for their products look better so they extend the passband as high as possible at the expense of mirror images. Marketing vs. proper technical solution, as always.
From the manual:
We encourage you to experiment with the filters to determine which sound best to your ears and
using your source equipment/programme material.
A bandlimited, alias-free square wave can be decomposed into a series of tones with decaying amplitude towards Nyquist, which is at least a slightly more practical signal than yours.
My Realtek on the other hand uses a filter which is very similar to Mola Mola Tambaqui but I can't find any marketing stuff from Realtek about this particular behaviour.
Mola Mola @ 44k
Realtek ALC892 @ 48k
At the end, you still evaded my linked discussion thread about someone listened to audio files with 24kHz sample rate but still prefer the sound of imaging. If using your near Nyquist high amplitude tone as example then the tone would be at 11.5kHz, so tell me what is the safe level to listen to this signal in order to make the IMD products audible?
The reality is that one cannot completely ignore psychoacoustics when dealing with audio signals. It is fine to "request" a desired filter type, but claiming other people's preferences wrong is completely ridiculous.
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