I entirely agree. I'm saying that it's perfectly possible to reproduce this distortion perfectly digitally, and play it through audiophile headphones. This of

I entirely agree. I'm saying that it's perfectly possible to reproduce this distortion perfectly digitally, and play it through audiophile headphones. This of it as constructive/destructive interference. The 192kHz master has imperfections, and the DAC and headphones have different (and possibly major) imperfections, creating something that sounds subjectively better. Obviously it would be better to have a perfectly mastered 44.1kHz source and audiophile headphones, but at least in theory you can get this distortion interference add up to something better. Just like how maybe you like the classic sound of a worn vinyl. It was not recorded with that distortion, but you like it. In theory the artist intended that sound. But digital obviously they could have just mixed it in manually.