Yes, the .cda files on a Red Book audio CD indicates that it is not a CD-ROM data disc. If the Alesis is capable of burning resolutions below 24/96 to CD-ROM, then that would be the way to go, IMO. This way, when you transfer those DATs you can archive the 16/48 files on CD-ROM for future DVD-Audio burning. And you can always burn audio CDs as well for personal use. Both the Masterlink and the HHB-850 are professional grade, so the Masterlink's CD writer drive offset probably doesn't need to be corrected, like the 850.

My dad had a TEAC reel to reel from the early 70s, but he didn't really use it much. I just love the sound of analog sourced vinyl ; I'm not too thrilled with CDs. 16 bit isn't completely horrible, but 24 bit is much better. I'm hoping for something even better in my lifetime, like 48 bit or 64 bit.

Re: the A/D converters on the Alesis Masterlink:

"Do I need to purchase an external converter box to record or play back at high sample rates?

No. The MasterLink has extremely high-quality internal A/D and D/A converters (the AKM 5393 and 4393) that can sample at 96 kHz and have 24-bit resolution. In the opinion of many professionals, these converters and the circuitry around them sound as good as some external converters costing as much as the MasterLink itself."