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One's most critical customers would most likely be using 48kHz. I suspect the code was simplified, aka "optimized" to make it more efficient based on subjective choices that were made while listening at 48kHz.

There's a lot of magical thinking about digital audio that employs a way oversimplified view of the math involved. We're still a long way from state of the art DSP being the norm for personal computer applications. There's a big difference between digital's potential for perfection and real world products.

Bob Olhsson Audio Mastery, Nashville TN
Mastering, Audio for Picture, Mix Evaluation and Quality Control
Over 40 years making people sound better than they ever imagined!
615.562.4346 http://www.bobolhsson.com http://audiomastery.com

-----Original Message-----
From Tom Fine: 
Bob, why would that be so about DSP software working better at 48 and 96 than 88.2kHz? Not doubting your results or ears, just curious about why???