Why would 96kHz sound better than 192kHz?

[Jason Lopez]

I recently purchased a PS Audio Digital Link 3 to go between my Apple TV and my Musical Fidelity A5 integrated. It has an option of switching between 96kHz or 192kHz upsampling. It sounds better on the 96kHz setting. Especially with female vocals. Why would this be? One would assume that the higher upsampling rate would sound better.

 

[KASR]

You can read about asynchronous rate conversion here. http://hifiduino.blogspot.com/2009/06/how-asynchronous-rate-conversion-works.html

 

[mperfct]

I was going to guess something about the length of your ear hair being more tuned to 96kHz rather than 192kHz, but apparently there is a more serious answer out there.