Hi Stefan, Perhaps some confusion with my email, where with a chunk of it (and all the text you reffered too) I was quoting Hannes message, but this didn’t format correctly. So as per the rest of my message I am in full agreement with you that with (mode matching) decoders, you will get a different solution using either first order material with first order decoder, or first order material with zeros and with second order decoder. The difference is that you are forcing the reproduced soundfield to have zero energy in those higher order contributions. As per Solvang and Bernschutz's work this can create a loss of energy and percievable issues, so you are actually better off letting spatial aliasing kick in and just use a first order decoder, albeit with the wrong information in those higher orders. You have the same issue with loudspeaker rendering, virtual loudspeaker rendering and direct SH domain rendering as the underlying mathematics is the same. Thanks Jacob
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