Just because your home theater can handle lossless audio doesn't mean the sound is as good as it could be. Dolby is now giving Blu-ray producers using DolbyMedia Producer Encoder v2 the choice of premastering TrueHD surround sound at an upsampled 96k. Along with just squeezing the most possible clarity and depth out of 48kHz audio, the encoding purportedly eliminates some of the harshness of digital sound through an apodizing (signal altering) filter.
Engadget, Dolby ups TrueHD lossless audio on Blu-ray to 96k, says every upsampled bit is amazing (video)
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