Gotcha. Thanks for that.

But it's worth remembering what's relevant here and what isn't: we're looking at levels (zero order), delays (first order), crossovers (who knows, but potentially high order convolution FIR to take advantage of being in the digital domain). We're not talking room eq or upsampling/apodising.

Also Meridian have chosen their precision so if lots of computation is required then there's going to have to be interim truncation - precision doesn't enter into this question.

So the question boils to whether the filters that need to be implemented get longer as the sample rate goes up, which is what I think you're saying here. And that depends on what sort of filters (convolution v recursive etc) M implements in the DSPs.

Anyway, I agree with others that there is and should be no real call for playing 192K material.

MC200, Twinstore, 808v6/ID41 -> DSP8000SE (+ SB Touch, Sony BDP-3300, SKYHD, legacy cassette player)
2nd system: MC200 analogue out, Linn LP12, SB3 -> Quad 34 -> M60 rosewood
F80 (Rubino Micallizzato)
F80 (Rosso Corsa)