The DAC has a "analogue reconstruction filter" with a Normal Mode up to 60 kHz and a Wide Mode up to 120 kHz.
The manual says, " WIDE setting produces the best sound quality, but only with high quality amplifiers which are able to process signal frequencies up to 300 kHz without generating distortion. If you are in any doubt about the ability of your amplifier to deal with very high signal frequencies of to 300 kHz, please check this with the manufacturer of your equipment."
To Wide or not to Wide. That is the question.
Thanks in advance.
JB