There will be a difference between recording straight through the T805 and sending it from converters through the T805 post-digitization. In analog tape and the T805, high frequency content in the audio signal stacks with the ultrasonic bias signal, which creates tape compression. For this reason, high frequency content greater than Nyquist will have an effect on the overall magnetization of the audio signal, even though it’s normally inaudible. Typically, there isn’t much frequency content above 20 kHz, especially when recorded with microphones, because many begin to roll off high frequencies lower than 20 kHz. That said, some sources with a lot of high frequency content will behave differently and have less overall tape compression if ran through the T805 post-digitization. Capturing more high frequency content gives a more of a tape sound for this reason. I’ve been recording with a sample rate of at least 96 kHz, and running digitized tracks through the T805, and I think it sounds great. Eventually, I would like to run a test of pre-digital and post-digital to see how large the difference is.