Xtr Filters - Why do they sound so good?

A closed form expression generally excludes a limit. My understanding is that a closed form filter is designed to give an output after a finite number of steps (which may be large) rather than approach an output with increasing accuracy using an arbitrary number of taps. Schitt use a closed form filter and contend it sounds better.

In HQP the closed form filter is one of the longer filters in the time domain but not as long as xtr.