[fizzynut]

The larger the buffer size, the larger the latency. This is mostly irrelevant for playing an audio file, but in some cases a long chain of buffers in the OS before it leaves to the speaker can be an issue for music.

The main place you will see this issue is playing audio in something like a video game due to an action like pressing a button, firing a weapon, etc then it can be very noticeable if you're buffering too much audio because it wont sync to what you're seeing and the game will feel laggy even if it's running at a high frame rate.