Quoted from vid1900:Is the Mini-DAT and Mini-Disc the same audio format?
http://en.wikipedia.org/wiki/ATRAC
More on WPC audio:
http://www.robertwinter.com/pinball/dotcom/archives/willyworld/ww/uw3.htm
i do not believe so. atrac was created for mini-disc, mini-disc is compressed. i know that DAT is not, not sure if Mini-DAT is or not... but i would assume that Mini-DAT could do 48 khz just as DAT could.