Is it true the DDRC-24 process audio at 48 kHz?

Yes, in order to keep the cost down this is the optimal solution. Sample rates higher than 48 kHz will be down-converted at the input to the DDRC-24, but many of our customers report that the gains from Dirac Live far outweigh any potential loss due to the sample rate. If you need a higher internal sample rate, please see our higher-end SHD Series processors.
 

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