Most of Linn's hi-res downloads seem to be either 24/44 or 24/48.
I don't have any Linn's hi-res music files, but I do have few Linn CDs, and I'm not impressed at all with the sound.
I think Linn also likes HDCD. ...Or used to.
Considering 20 bits is already -120 dB, you are rather unlikely to hear the difference between 20 and 24 bits (yes, theoretically 24 bits would be -144 dB, but can you find any source material or system with a SNR better than 120 dB?).
Yes, correct. And that's one of the points of Bob Stuart, among others. ...Even 18 bits, if implemented properly should suffice, but 20 bits is a safer bet. ...You always lose couple bits, more or less.
There still doesn't seem to be any solid proof that humans can hear anything much beyond 20 KHz or so, but a higher sample rate does allow you to use less aggressive filters. Designing a filter that brickwalls anything above 22 kHz, but has no audible impact at 20 kHz is complicated. A sample frequency of 96, 88 or even 48 kHz gives you much more leeway with your filtering.
And you just confirmed the main point of my presence here in this thread; regarding the priority importance of the sampling rate over the bit depth.
Sony, with SACD (DSD), went all the way up; with 64 times that sampling rate of 44.1 kHz (RedBook CD). ...But only using a single bit (1 bit depth).
According to Bob (Stuart), 88.2 kHz is sufficient and easier to implement (2 times 44.1) than 96 and other multiples of 48 (DAT).
I guess it all depends of who's at the mixing control of things and how well he can strut his stuff.
Multiples of 22, like 44.1 from the CD, are easier to play with and less error's prone, generally. ... 88.2, 176.4, 352.8, ...
Multiples of 24, like 48 from the DAT tape, are from a little more expansion (in the frequency range), and used on movie soundtracks (Blu-rays) a lot,
and also on some other music formats. ... 96, 192, 384, ...
The upsampling rates from different audio components (CD players, DACs, ...) vary, and depending of their implementation, they also vary in sound quality (measured, and/or preferred).
In digital audio, like in analog, the less intrusion, the generally better. ...Less mathematical calculation usually results in better sound.
There is no doubt in my mind that a CD can sound wonderful. ...There are so many techniques now that we have to listen more experimentally.
Some people prefer this technique over that one, and from one music recording to another (different music, or the same music), and depending of its origin, and how well the process was implemented, remains a perpetual moving target (there is always something better coming down the pipeline eventually).
SACD is also a wonderful thing. And even more so because it jumps the boundaries of simple stereo. And so is Blu-ray (video, and audio).
The Studio Master... We all want the very best one, don't we? ...And at a reasonable cost, and with a wonderful sound quality (best, or not).
If it can do with 24-bit/44.1 kHz fine, and if it can with 24-bit/176.4 kHz fine too. ...But does it? ...Only if we compare with the original master tape that we can assess this determination with more accurate acumen.
Bruce is a digital audio expert here, and I read everything that he has to say, and try to analyse it too. But I certainly don't have his set of ears, and don't have either his gear and instrumentation. I can only compare his writings with other expert's writings.
And Mike (Lavigne) is my audio guru too to go to (analog, and digital, and music content).
Studio Master? Yes, we all want it! ...And the right music too; the one that we are in great contentment of listening to.
...Our preferred genre of music first, quality sound second. ...At least for me anyway.