Okay now actually look at the response on Matlab. As you get closer to the nyquist freq there are less samples to describe the wave. And while you get a bastadised 18k signal it's a far throw from what you put in. Anf while most are crying your splitting hairs the frequency response and dynamic range arguments pale in comparison to making the exact wave you put into the encoder come out. On the right system with the right recording the tiniest nuance in a room reverb helps trick your brain into believing the sound as actually happening. And this is not important to all listeners. But people saying that it makes no difference and is not important as a format to release music in are thinking only of their current needs and experiences. If you have actually heard a good recording on a good system in a good room you will know what I'm talking about. If listening experience has been laptop speakers, headphones and your mum and dads mini system then I totally agree any more than 320kbs mp3s are overkill. But to say that high res formats gave no place in consumer land is to show your lack of understanding of different people and different needs. In the age of iTunes you surely you buy the album and download it in whatever format u see fit. If u think audiophiles are wackos go get ya 320's. I would like to get it as I came fr the studio. The best it can be is as it came from the studio.