> Having an "overkill" sample rate lets you seamlessly > sync things easier without anyone noticing. You can get the same theoretical benefit by oversampling

> Having an "overkill" sample rate lets you seamlessly > sync things easier without anyone noticing. You can get the same theoretical benefit by oversampling on playback. And a lot of audio equipment does just that. > 192kHz ... also means more granular timing for the > start and stop of transients. Not really, for two reasons -- unless you're talking about glitch music, transients are unlikely to ever be so sudden that the difference between 0.03ms and 0.005ms could possibly matter.