Thanks for the reply. Can I ask what you used as the source for these waves in your test?
I created the files myself. I used Audacity. I also have a copy of the files JA uses at Stereophile in 24 bit and 16 bit, but only for 44,100 sample rate.
What I normally use is a 11,025 hz sine wave. It effectively makes no difference which I can explain, but to keep it simple won't do here. I also put the level at -.1 db when I make one. For most purposes this is fine. I leave out the low level signal at the lower frequency.