Interesting that the high end freq. is now doubled...is that required since IR's are getting more accurate/detailed and freqs. extend that high?
It's probably inaudible but there were a few amp models where the matching was indicating a loss of high-frequency response. This was traced to the high-cut filter. When the high-cut frequency is 20 kHz that means the response is 3 dB down at 20 kHz so you've still got some slight attenuation at, say, 15 kHz. So for the sake or accuracy it now goes to 40 kHz which pushes that pole well outside the audible range.