dsf2flac
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Use filter from S-Audio Systems for 176.4kHz
See http://s-audio.systems/dsd-filter/
According to spectrograms (using baudline) noise after ~26kHz is much lower with this filter. Need to make the same filter (or resample this one) for 88kHz.
@DrTon Great! BTW, there is a better updated version of this filter https://www.audio-perfection.com/forum/showthread.php?tid=307&pid=29956#pid29956