To play it, you need a DAC capable of 192kHz. Software like Roon, Audirvana, or even VLC (with the right settings) will decode the FLAC. If your DAC is fixed at 48kHz, do not down-sample; let the software handle it.
West Berlin was an island deep inside East Germany, surrounded by the Berlin Wall. The city’s cold, tense atmosphere deeply influenced Bowie. He sought to strip away his "Thin White Duke" persona and build a new musical language. The result was Low . 2. The Sonic Structure of Low David Bowie - Low -2017- -FLAC 24-192-
The remastered Low was initially created for the critically acclaimed box set, A New Career in a New Town (1977–1982) . This set was the third in a series spanning Bowie's career, following Five Years and Who Can I Be Now? The remastering was done by the legendary engineer Ray Staff at London's Air Mastering studio. The goal was not to alter the original character of the album but to peel back layers of noise and distortion to reveal the incredible detail and nuance hidden within the master tapes. To play it, you need a DAC capable of 192kHz