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And you would understand correctly...

At least that is the claim.

Bit 24 is important only if one desires to record and play back 'Brownian Motion'. ;-)

OK, 24 bits is equal to a S/N of 144dB. My DAC is limited to about >120dB which is about 21 bits so I'm could be perfectly happy with bit depth of 18-20 bits.

That's if I can have a sampling rate of 96KHz as a trade off just for giving up 4 bits I have no practical use for.

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