Originally Posted By: JohnK
The perhaps 2000 samples available around 20Hz(at a 44.1[kHz] sampling rate)in no way add more accuracy than the as little as 2 samples taken around 20KHz...

In fact if you have a band-limited signal, those extra samples are completely wasted. Part of MP3 encoding process is to split the full audio spectrum into multiple bands, and only allocate as many coefficient values as are needed to reconstruct the upper frequency of each band.

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-Chris