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Are there any mathematical advantages for higher sampling rates?
No, the effect of interaural time differences on stereo image has most effect on low frequencies (below 1500 Hz), where the distance of ears is shorter than the wavelength, so there is a phase difference. On higher frequencies, the difference in sound level has more effect on sound localization. See: en.wikipedia.org/wiki/Interaural_time_difference#Duplex_theory
|Are there any mathematical advantages for higher sampling rates?|