192khz however is not beneficial to the processing though. There is an argument that can be made for 96khz in a limited set of cases of processing as a form of

192khz however is not beneficial to the processing though. There is an argument that can be made for 96khz in a limited set of cases of processing as a form of implicit pre-process upsampling, but itt can actually be detrimental. (see for instance: https://www.gearslutz.com/board/mastering-forum/968641-some-thoughts-high-resolution-audio-processing.html https://www.gearslutz.com/board/mastering-forum/968641-some-...) Since this is a discussion about bit-depth, I don't see much of a reason to clutter it with a discussion about sample rate. This subject is already difficult enough for most people to understand it seems.