The low-passing with a brick wall filter on 44.1KHz audio can be a bad thing sometimes, for example, pre-echo https://en.wikipedia.org/wiki/Pre-echo https://en.

The low-passing with a brick wall filter on 44.1KHz audio can be a bad thing sometimes, for example, pre-echo https://en.wikipedia.org/wiki/Pre-echo https://en.wikipedia.org/wiki/Pre-echo You won't hear the pre-echo on a 2.8MHz DSD audio.