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The Ayon player was used only as a USB DAC. The file streamer became my personal HP Pavilion dv7 laptop running Windows Vista, 320HDD and 2GB of RAM with the Foobar2000 player. Files from CD were ripped to it with dBPoweramp in Ultra Secure mode. This choice of laptop was purely utilitarian. I wanted instantaneous access to and switching between files. The HP connected to the Ayon via a 5-meter length of brilliant Acoustic Revive USB-5.0 PL cable which separates signal and power conductors. I’d initially planned to interface the clever KingRex UC192 USB-to-S/PDIF converter which handles files up to 32/192. Because the KingRex arrived only two days prior I failed to play with it and brought it to the meet as is. That was a mistake. For Windows platforms it requires installation of a driver from the included CD-R and some adjustments to the laptop. During the meeting there was no time for this so I resigned myself to working with the 96kHz limit as imposed by the Ayon’s USB input. A later meeting will work with 192kHz files. Improvisation is part of the game.

Again our focus was to compare recordings at different file densities and sampling rates. These files were direct studio transfers and rips from CD and DVD-A. Each comparison was between different versions of the same file. This is reflected in the format in which I present the outcome below. The A/B comparisons were conducted blind. The participants only learnt afterwards which file had been which. Remember that 16 bits here relates to 2 to the power of 16 = 65.534 discrete amplitude levels vs. 24 bits as 2 to the power of 24 or 16.777.216 discrete steps.

Audio Accessory - T-TOC Records High Quality Data Master Comparison, TDVD-0002, 2010
1. Kankawa, Dear Myself ripped from DVD (available as CD – HQCD or HQ – Master CD-RII).
This compared 16/44.1 and 24/96 files of a digital recording, i.e. the effects of both data density and sampling rate simultaneously. File source was a studio master WAV ripped from DVD.

Opinions. Ryszard B: "We can immediately hear which file is superior. For me the 24/96 had better breath, space and saturation and was more pleasant to listen to. The 16/44.1 version was weak."
Janusz: "I will absolutely not agree that the 16/44.1 version was bad. It showed off dynamics really well. Only when we listened to the 24/96 version – that one was the second, wasn’t it?…"
Wojtek: "Yes, we first  listened first to 16/44.1, then 24/96."
Janusz: "… well, that could be heard immediately. I had no doubts that we listened to the denser file second. I just don’t want the readers to get the impression that the CD quality version was bad. It wasn’t. It had everything it should, good separation and dynamics. Maybe it was all a bit highlighted and clearer because there was less information and what remained had starker relief – I don't know the reason. But the 24/96 did sound better."
Tomek: "Frankly I preferred the first file which as it turns out was the CD. Everything was clearer and closer to me."

2. Grand Trio, Schubert, Piano Trio No. 2, Allegro; files ripped from DVD (available as CD – HQCD or HQ – Master CD-RII)
This again compared 16/44.1 and 24/96 files of a digital recording, i.e. the effects of both data density and sampling rate simultaneously. File source was a studio master WAV ripped from DVD.

Opinions. Tomek + Janusz: "This time the first file was better. It had more peace, fullness and a kind of leisure. It was noticeable how the piano was stronger and more distinct."
Rysiek S: "For me the second one sounded better so I cannot agree. For me the first file was too shrill, sometimes unpleasantly so. Probably if I were to listen to it without making comparisons I would find it okay as it clearly was a good recording. But the next file was splendid, deeper and more vivid. The first one was more leisurely, true, but to me it lacked coherence."
Tomek: "But the difference was not considerable."
Andrzej: "To me the difference was negligible. I would not be able to identify which file was which."
Wojtek: "The first one was 16/44.1, the second 24/96."
Janusz: "Together with the piano we had a viola enter. On the 16/44.1 file it was stronger, an equal partner where the 24/96 sat it back farther. This was a surprise but perhaps this is how it should sound and the data reduction necessary for CD diminished the differences?"
Wojtek: "In general we did not agree here. Janusz and Tomek preferred the 16/44.1  version and the rest the 24/96 although they did not know it was a hi-res file and chose it blindly."