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That article is a bit too dismissive. I agree that one cannot hear the difference between 48KHz/16bit and 192KHz/24bit if you just transfer the data directly to the audio output device. As such, there is no good reason for Opus to support higher than 48KHz (especially since this is lossy compression, anyway). However, in general, that's not all you do with audio data. 192KHz is useful for

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