One of the most hotly—and perhaps unnecessarily—debated topics in the world of audio is the one that surrounds digital sample rates.

It seems an unlikely topic for polarization, but for more than 10 years, the same tired arguments have been batted about by each side with almost unrelenting intensity.

At the fringes, advocates of either side have often dug deeper trenches of faith for themselves. But as much as that’s the case, there’s also a growing consensus among designers and users who have a firm understanding of digital audio…