what is audio transparency?

Question

When it comes to audiotracks encoded at different rates.

Answer 1

Transparency just means that you can hear everything. The sound is "transparent", meaning your equipment blocks nothing and passes everything. Every detail of the sound can be heard by the listener. The equipment doesn't color or change the sound, just presents it as it is.
It's a relative term, of course. No sound system is perfect, despite what some manufacturers may claim. Higher sampling rates usually translate into more transparency, especially in the higher frequency range. But this is also dependant on the rest of the components in the audio chain.

Answer 2

Transparent Audio