radix
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I admit I cannot get into expert arguing on this subject, what I meant is described e.g. here:
Smallest perceivable interaural time differences
It is well-established that the smallest discrimination thresholds for interaural time differences (ITDs) are near 10 μs for normal hearing listeners. However,doi.org
They used 96 kHz on a Focusrite Scarlett 2i2 in the experiment.