Why AAC-SSR was introduced
The idea behind AAC-SSR was not only the advantage listed above, but also the possibility of reducing the data rate by removing 1, 2 or 3 of the upper PQF bands. A very simple bitstream splitter can remove these bands and thus reduce the bitrate and sample rate.
Example:
4 subbands: bitrate = 128 kbit/s, sample rate = 48 kHz, f_lowpass = 20 kHz
3 subbands: bitrate ~ 120 kbit/s, sample rate = 48 kHz, f_lowpass = 18 kHz
2 subbands: bitrate ~ 100 kbit/s, sample rate = 24 kHz, f_lowpass = 12 kHz
1 subband: bitrate ~ 65 kbit/s, sample rate = 12 kHz, f_lowpass = 6 kHz
Note: although possible, the resulting quality is much worse than typical
for this bitrate. So for normal 64 kbit/s AAC a bandwidth of 14...16 kHz is
achieved by using intensity stereo and reduced NMRs. This degrades audible quality less than transmitting 6 kHz bandwidth with perfect quality.