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The spec doesn't describe at all how the constructor arguments of OfflineAudioContext are supposed to change the behavior of the context. This is highly under-specified...
Web Audio API issues have been migrated to Github. See https://github.com/WebAudio/web-audio-api/issues
Closing. See https://github.com/WebAudio/web-audio-api/issues for up to date list of issues for the Web Audio API.