Acustica Audio Tape, page 1

Acustica Audio have applied their unique sampling technology to the world of magnetic recording media — with impressive results.

Acustica Audio's Acqua series of plug-ins recreate classic items of analogue studio hardware, but here's no modelling or emulation involved. Instead, Acustica use a proprietary form of convolution to, in effect, 'sample' the response of the original units. Unlike conventional static convolution, their Diamond Volterra Kernels can capture both linear and non-linear behaviour, allowing them to mimic not only reverbs and EQs, but also compressors, preamps, and — in the latest addition to the range — tape machines.

https://www.soundonsound.com/reviews/acustica-audio-taupe