Iron Maiden The Essential 2005 - Flac 88 Better !!hot!!

Most DAC chips (ESS Sabre, AKM, Burr-Brown) have an internal architecture that runs optimally at multiples of 44.1 or 48. Feeding a DAC a allows it to bypass the internal sample rate converter (ASRC), reducing jitter and intermodulation distortion. The "better" you are searching for is literally your hardware relaxing and playing the music as intended.