"There was a long debate over the use of 14-bit (Philips) or 16-bit (Sony) quantization, and 44,056 or 44,100 samples/s (Sony) or approximately 44,000 samples/s

"There was a long debate over the use of 14-bit (Philips) or 16-bit (Sony) quantization, and 44,056 or 44,100 samples/s (Sony) or approximately 44,000 samples/s (Philips). When the Sony/Philips task force designed the Compact Disc, Philips had already developed a 14-bit D/A converter (DAC), but Sony insisted on 16-bit. In the end, 16 bits and 44.1 kilosamples per second prevailed. Philips found a way to produce 16-bit quality using its 14-bit DAC by using four times oversampling.[9]" https://en.wikipedia.org/wiki/Compact_Disc_Digital_Audio#Audio_format https://en.wikipedia.org/wiki/Compact_Disc_Digital_Audio#Aud...