It looks like the s/n ratio improvements at 88.2 and 96 were included in the 1.04 firmware. That seemed to go unnoticed here.
Just curious why you know/think these were in the last firmware?
Because they mentioned this in the 1.04 release...
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New functions of version 1.04
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* Compatible with 32 GB SDHC (High Capacity) memory cards.
* The S/N ratio is improved during 88.2 kHz/96 kHz recording/playback.
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I thought they updated them again, but it seems they think they are so important they would mention them for 1.05, it is possible I suppose they have done some more tweaking.
digifish