At 96kHz sampling rate you have filters that cover an audio band from roughly 0-48,000hz.
At 192kHz sampling rate you have filters that cover an audio band from roughly 0-96,000hz.
The workload on the filter has doubled.
At 96kHz you have X number of samples in Y amount of time. At 192kHz you have X number of samples in Y/2 amount of time. Or 2X in Y time.
So twice the workload in 1/2 the time.
Shawn Still  . For a given order of filter it seems to me that the workload is a linear function of the sample rate only. Are you saying that to get a similar amplitude/phase response in the frequency domain you need to double the order of the filter or have more than one filter of the same order if you double the sample rate?
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