Wrong. Since you admit you don't know what you are talking about, let me
tell you the basics.

Thanks, Arny. That's all I needed. The silence from buckaroo is deafening
(or is that a sampling rate problem).

I still don't really understand, but thanks for trying. My understanding now
is that if decoded properly, the same WAV file (say a tuba) will sound the
same at 32KHz, 48Khz and 96KHz because having extra samples at low frequency
will only smooth out to what the DAC would have done with fewer samples
anyway (I think).