Click here for one using what I consider the best approach - recordings of the same content at different resolutions. No Rube Goldberg-esque methodology nor unsubstantiated assumptions as you find with others.
Or, what recording engineers do - experiment for themselves and validate what they find best.
Yes, he develops a fine operating system. Everyone is certainly welcome to their own opinion, but I tend to value those who actually record music for a living.
I'd really rather not beat a decidedly dead horse, but the problem lies with insufficient real word bit depth and unavoidable smearing of the signal due to the required slope of the filters. Both issues are easily solved using current technology.