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In theory, if you double your sampling frequency then the sample leaves the AD converter sooner. At 48k the sample takes longer which increases the latency. 96k samples are ‘smaller’ and more frequent.

In practice there are other factors affecting latency including DSP so the actual difference may be marginal.

This may be why the iLive latency is superior to higher sample rate consoles.

I still advocate that there would be more to gain from moving to 48bit sample size and 64bit internal sample headroom. That would be a major step change that nobody else is doing and would give more headroom than even the very best analog consoles.