A few years back I translated a big "white paper" for Schoeps and several partner companies about AES 42 microphones. As a recording engineer I, too, thought of asynchronous sample rate conversion as something best avoided. To me, the authors of the paper seemed rather blithe in claiming that it is audibly transparent nowadays.
I don't work in studios any more, though, so I haven't had a chance to hear what modern ASRC is like. So let me ask: Who here has worked with present-day, high-quality ASRC implementations? What are your impressions?
To put it bluntly, if it turns out that we're all just sitting around here imagining that everyone else thinks it's bad, but no one really knows, then I think we're not doing ourselves any favors.
--best regards