What 24 bit gives is a bit better headroom for recording, in a sort of digital way the bits and such "fit" better. It is not dramatic, but it helps when recording a tad hot. The difference between 44,100 and 48,000 is not hearable to me. I thing that 24 bit 44,100 is a perfect place to record. I do however record a 32 bit float a lot, and find that very clean.

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