Hi ADU, thanks for your info, very interesting. I have it set to 24bit, 48k, which I think is pretty good for dynamic range?
Yes. 24-bit should be good for the bit depth. Equalization (with a software-based digital EQ) requires some resampling of the audio information. So if the audio data is encoded at a bit depth of only 16-bits (or less), it's probably not such a bad idea to resample it to a greater depth of 24 bits, to ensure a better/smoother conversion.
The best sample rate depends somewhat on the content, and the limits of your audio device.
I use a 48 kHz sample rate, because I mostly use YouTube for watching and listening to music content. And the audio in that content is typically encoded at 48 kHz, using the Opus codec. To check the codec that your browser is using for YouTube content, right-click on any video, and select the "Stats for Nerds" option in the pop-up menu. If the codec in the Stats for Nerds says Opus, then the sample rate is most likely 48 kHz. If it's AAC, then it's probably 44.1 kHz. Most browsers should use the Opus encodes though.
48 kHz is also the highest rate that my audio device (a Samsung TV connected to my laptop via HDMI) allows though, and it's also the standard rate for digital video content generally.
Alot of streaming audio-only content is still encoded at the slightly lower rate of 44.1 kHz though. And if that is mostly the type of content you listen to, then there might be some benefits to still using the lower 44.1 kHz rate for your audio device.
If you use/listen to content encoded at both of these sample rates, and don't want to have to bother switching back and forth, then I'd probably use either the higher rate of 48 kHz. Or the rate that matches the content where the sound quality is most critical.
Your computer should have no problems converting one rate to the other. Converting between two such similar sample rates could have the potential to introduce some aliasing errors though. So that's why I'd generally recommend using the sample rate that best matches your content. (Chances are, you'd never even notice the aliasing errors that might result from such a conversion. But if you have the option to avoid them altogether, then why not take it?)
If your audio device supports a higher sample rate of 96 kHz, then that would also be another way to "break the tie" between the two lower rates. Because any aliasing errors would likely be imperceptible when converting either 44.1 or 48 kHz to a substantially higher rate, like 96 kHz.
If you start using much higher sample rates and bit depths though, that requires additional processing power. Which could have the potential to introduce some latency into the audio. Which might be a consideration if you do alot of gaming.
There is no reason to use a higher bit depth or sample rate than 24-bit/48 kHz from either a dynamic range or frequency response standpoint though. In those respects, both should be more than sufficient for a person with normal hearing.
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