It's because early digital audio was recorded on videotape at 3 samples per line. 245 lines per field in NTSC, 294 in PAL. 245x60x3 = 245x60x3 = 44100.
It's because early digital audio was recorded on videotape at 3 samples per line. 245 lines per field in NTSC, 294 in PAL. 245x60x3 = 245x60x3 = 44100.
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