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Unless you're playing 24bit audio on a 16bit card, there's no need to dither.
Edit: Just downsample your file with SoX (dithering is internal and taken care of), play it back in foobar with your sound card set to the higher resolution and sample rate of the two files.
For example, convert a 24bit/96kHz file to 16bit/48kHz, set your card to 24bit/96kHz output, fire up foobar with the ABX plugin and compare the two files... the sound card (or software? not sure) will pad the 16bit file to 24bit and will most likely oversample both files to well above 96kHz.


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The earliest generation of CD players -- the ones without oversampling -- sounded generally abysmal, to the extent that I found myself in total agreement with the "digital sucks" school of audiophilia. It was only when the first generation of oversampling DACs came out that it became clear that CDs could sound musical as well.

