| The average level isn't actually increasing. Different sample rates will sample the waveform at different points and this can often result in peaks that are a few tenths higher. The filters can also ring a bit.
Most DACs resample and filter. Many will distort when you get near full output. Lossy audio coders such as MP3 use filterbanks that will ring and clip anything close to the top.
If quality matters, it's never a good idea to record to full level. Just because you can't hear any problem doesn't mean others using different playback gear won't. |