To add to John`s earlier post, Bob Stuart stated in several interviews in the early days of DVD-A, that he considered 22 bit word samples at a 72Khz Sample Rate to be sufficient for Optimum Music replay. However, given that 96/24 had already been written into the DVD-V Specs years earlier, the decision was made to use 96/24 and 192/24 as the basis for DVD-A.

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