TIDAL MQ
I too have heard lovely results from Masters, on a non-oversampling 16 bit DAC, also 24/96 work well in my case as the NOS treble droop around is corrected (-3db at 20kHz). Not that I care when it’s not, it is a small difference. All that happens with regard to bit depth is that the bits 17-24 are truncated, but as I don’t listen past the dynamic range of my DAC, 97db, this makes no difference at all.
Mana Acoustics Racks / Bright Star IsoNodes Decoupling >> Allo DigiOne Player >> Pedja Rogic's Audial Model S DAC + Pioneer PL-71 turntable / Vista Audio phono-1 mk II / Denon PCL-5 headshell / Reson Reca >> LFD DLS >> LFD PA2M (SE) >> Royd RR3s.