-By the way, although most people might wonder how this module improve the audio quality of such devices, it is accomplished by very long filter length re-sampling near ideally (almost without pre-echo, ringing (post-echo) and aliasing noise) cutting off a frequency zone from just above 20 kHz filled with ultrasonic noise (although most people believe part of natural sound) generated by high frequency dithering (also called delta-sigma modulation, noise-shaping, super bit-mapping, etc.) at recording time and even 16 bits noise-shaping rounding output time (e.g., Opus decoders), and deteriorating audible sound like a smokescreen by intermodulation significantly amplified by large amplification non-linearity of LDAC Bluetooth earphones and DAC's under $30. Furthermore this can be considered to be a kind of decimation filtering from 48 kHz & 16 bits samples (having dynamic range larger than usual 16 bits limit with ultrasonic noise) to 40 kHz & 24 or 32 bits ones except the ultrasonic noise by hight frequency dithering. So it has little effect when using AAC and SBC codecs which transmit audio data by 44.1 kHz & 16 bits.
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