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My Cambridge Audio DacMagic Plus up-samples the incoming digital signal to
384 Kbps. Does this really make a difference to the analog sound?
According to Nyquist sampling theory all you need is 2 times the highest
frequency to digitize the incoming analog signal, in the case of audio -
that would be slightly above 40 KHz. I question whether if the phase,
amplitude and frequency are completely captured in cases where you only have
2 or 3 samples (top end of the hearing range) at those audio frequencies.
Higher quality digitally recorded music is stored at 96 KHz or 192 KHz, so
there must be more to it that just the Nyquist criterion.

Any thoughts?

Shaun