The discussion about whether there is a perceived quality improvement with the "high resolution formats" for digital audio has been going on for a large number of years without having reached a final conclusion. Results of listening tests have resulted in conflicting conclusions, certainly for those tests which have mainly focused on the audibility of sonic contributions with frequencies above 20 kHz. Yet, there is a lot of circumstantial evidence1 that the high resolution formats produce higher quality sound reproduction. In this paper we will bring forward a different explanation than the presence of ultrasonic components only which, however, will have important consequences for the requirements of loudspeakers and headphones (and microphones!) to bring the advantages of high resolution formats to full fruition.
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