Here is a calculator online :
http://www.theaudioarchive.com/TAA_R..._File_Size.htm
You can punch in any # of bits and sample rate you choose. Even 12/32 still has a bitrate of 768. A Wav file with a bitrate of 192 Kbps would be 12 bit / 8 Khz. Doubt if your Tascam can even be set for that.
I also forgot that 16/48 is the standard for DAT. FYI
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