The first 16 bits are infinitesimally more important than the 16 vs. 24 bit, so it is more important to focus on the DAC type IMO. I would take 16 bits from a well-implemented multibit DAC than a delta/sigma, oversampling, upsampling DAC etc. anyday. In reality too, no analogue system can physically play anything near 24 bit, the noise floor of real life limits the actual resolution to a maximum of below 21 bits. Where 24 bit or 32 bit, maybe even 64 bit is very useful is in the studio due to the additional headroom during digital editing. EDIT: I should add that if you're listening at over 100db volumes in the listening position, aside from going deaf, you'd might then gain an advantage with the extra dynamic range beyond 16bits...
A little tin foil hat wearing person in me would think that companies pushing higher resolution may be inclined to work on these files and 'improve' them, or make them sound different...
Last edited by Yomanze; 05-09-2013 at 19:00.
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