Quote Originally Posted by Woochifer
Well, if this issue means that much to you, then why not setup your own test? I typically opt out of these discussions because they're meaningless unless you have access to a high res master tape for comparison. Discussing the merits and dismerits of a format based strictly on listening to commercially distributed CDs and other music discs yields no meaningful conclusions unless you have a master available for comparison, or you produce your own master and run it through the downsampling cycles. Asking for proof as if everybody who works with digital audio equipment for a living has the time and inclination to go write their own academic papers is an equally meaningless spin job.

I used to do my own blind tests for various cassette tapes so that I could adjust the tape bias level to best match the source material. This was for my own dubbing purposes, and not meant for publication or peer reviewed scrutiny. Setting up my deck for the most transparent sound to the source was my goal, not trying to satisfy the demands of naysayers.

Like I said, if getting to an actual answer, as opposed to raising doubts about someone else's conclusions, is your actual end goal, then why not setup your own test?. With a PC, a microphone, a soundcard, and piano or other instrument of your choosing, you can easily record your own high res digital master and then put it through the downsampling cycles. If you hear any difference in the downsampled playback, then you have your answer. If you can't detect any difference, then you have your answer. Sitting back and asking for proof is nothing more than giving the appearance of having an answer by spinning the same question over and over.
But as I said before, tests have been done many times in the high-end studio mentioned above. They have not reported any audible difference during the many 16/44.1 tests that have been made and I am very familiar with the testing procedure. Reporting a null result is not much worth is it? A positive result would give much more, and since people claim that it is audible, there should be some supportive evidence somewhere. But so far, there is none. See also:

http://world.std.com/~griesngr/intermod.ppt