DCAudioDIY.com

Found this interesting for anyone choosing which filter to use if you have a Topping E70V. I know that several people in the group have one.

https://www.audiosciencereview.com/foru ... 88/page-59

IMHO
This is the main benefit from higher sampling rates. Lower order (slow...) filters can be used without attenuating audible frequencies.
I can think of only a very few cases where subjective reviewers have preferred the sharp (fast...) filter choice.

What would also be interesting is if they posted the impulse response of the AK4499EX DAC.

The first filter is a linear phase filter with pre-ringing. That does not show up in a frequency response plot. That is a non-causal filter that is not particularly good for music. The second filter is a minimum phase filter (Slow Roll-off) that is very good. The others are variants with one being a minimum phase apodising filter.

Fun with filters.

The audioscience guy has a very warped and limited set of criteria for what's good and what's bad.
Frequency response isn't everything...!!