The high resolution digital formats are an improvement over the CD-format, which has audible deficiencies. But to express the advantages clearly, the loudspeakers, especially the tweeters, and headphones, have to fulfil a number of requirements. In this paper, presented at the AES conference in Helsinki, Finland, in August 2013, these requirements are underpinned and elucidated. It shows that there are still many shortcomings.