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I've got a few raw files from Mike (mikesline) where you could hear the tape flip, because he ejects it while it's still going & hits record as he's cramming the tape in the machine...

Hiss, can be created & various stages/sources. The instrument amps, the PA, the mixer, the recording device. Most digital recorders record native @ 48/24. When you downsample, you either dither, or get distortion. Dithering is adding noise (comparable to hiss) to keep distortion to a minimum...