Yeah, it’s very counterintuitive at first. To really get it, you need to understand how a bias signal interacts with a magnetic medium.
A bias signal increases the level of all frequencies lower than itself—but not uniformly. The closer a frequency is to the bias signal, the less of a level increase it gets. For example, with a 100 kHz bias signal, a 20 Hz tone sees a greater level increase than a 20 kHz tone, simply because 20 kHz is much closer to the bias. That’s why record HF EQ is needed in tape machines and the T805—it compensates for that tapering.
Things get more interesting with complex signals. Take a snare drum: it has low frequencies from the body and high frequencies from the snares. Those high frequencies also act as a kind of “bias” signal, summing with the 100 kHz and further boosting the lows. The magnet doesn’t “know” whether the high frequency energy is intentional bias or part of the audio—it just responds to flux. So high frequencies in the audio cause a temporary level increases in lower frequencies.
That’s why there’s no such thing as a flat frequency response in magnetic recording. The spectral content of the signal itself bends the frequency response dynamically. This is what we often call “tape compression”—but technically, it’s not compression of highs. It’s expansion of lows, driven by the highs. Using compressor terminology, it’s like the low end is sidechained to the high end. That’s the magic of tape (and this new magnetic process).
Taking it back to original question: if you’re recording at 48 kHz, everything above 24 kHz is gone—meaning that any high frequency content that could have acted as an additional bias signal has been shaved off. But at 96 kHz or higher, you preserve more of that energy, allowing it to interact with the magnetic process more fully—resulting in stronger “tape compression.”
It might take a few days to wrap your head around this (it certainly did for me), but once it clicks, it’s pretty mind blowing. Frequencies are always affecting the ones below them. 200 Hz boosts 20 Hz. 2 kHz boosts 200 Hz and 20 Hz. And in between is a whole continuum doing the same. That’s why tape and the T805 smooth out transients and sibilance: it’s all part of this dynamic, nonlinear frequency interaction.
More details to come in the white paper in May