With the computing power we have these days, we can certainly perform highly precise filtering and DSD-PCM transcoding - like with HQPlayer. That is not to say software doesn't make a difference at all. Neither JPLAY nor Fidelizer made any difference in my testing or listening.
Then there are the OS tweaks like Fidelizer. We discussed questionable programs like JPLAY. Years ago, we talked about bit-perfect players ( Windows, Mac) and really how "bit-perfect" is simply "bit-perfect" regardless of what software is used. In the past, we have talked about "audiophile" software that supposedly affect sound quality. Cute, and of course the number "42" features prominently here and there. It links to a piece of software by a site called remastero, and the program itself is called "PGGB" (Pan Galactic Gargle Blaster), obviously referring to The Hitchhiker's Guide To The Galaxy with the main author named Zaphod Beeblebrox (who in the book is also the ex-president of the Galaxy).
This article came about after I received an E-mail from an audiophile friend who saw this Audiophile Style thread in praise of "math and magic".
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