Just for fun, i created another test.
Done with an cheap setup, so we clearly can hear the difference :)
Setup:
HighRes FLAC 24/192 -> SMSL Sanskrit 10th Mk2 -> A/D Converter 24/44
LP -> DIY Phono Pre -> A/D Converter 24/44
Sadly too late i recognized an annoying hum in my LP Setup but it...
