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This choice of sample rate comes from the trade-off between time resolution (sample rate) and amplitude resolution (sample word length) resulting from the digital low pass filtering used for the conversion.
In the PCM conversion operation, a higher target sample rate (better time resolution) results in a smaller word length / lower amplitude resolution. Here, the limiting case is a 1 bit word length at the native DSD sample rate, which would not be listenable as “PCM.”
At a lower sample rate the resulting word length is greater, which is desirable, but the time resolution / frequency response suffers.
I find the sweet spot, balancing time and amplitude resolution, is 88.2 kHz for 64Fs (2.8 MHz) DSD.
96 kHz also is a possiblity but the CPU footprint for the operation is smaller for 88.2 kHz, enabling high quality real time DSD to PCM conversion during playback. - Rob