This subject has bothered me for a long time. My question to guys into acoustics was always: If the cochlea performs some kind of Fourier transform, what are the chances, that it uses sinus waves as a base for the vector-space? - if it did anything like that it could just as good use any slightly different wave-forms as a base for transformation. Stiffness and non-linearity will for sure take care that any ideal rubber model in physics will in reality be different from the perfect sinus.
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