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Audio MIDI Sample Rate setting for MAC

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Whether a DAC plays better with bit perfect native sample rate or an upsampled bitstream depends usually on what the DAC does with it internally. Many DACs including mine us a different set of filters for higher res material than for 44khz. So this could be the explanation.


However, I wouldn't necessarily recommend having Core Audio doing your upsampling, which would be the case if you use native Itunes. I'd rather go for an external player that has a better SRC (sample rate conversion), e.g. at minimum BitPerfect, or even better, Audirvana with it's Izotope SRC.

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