Mike Rivers wrote:

The real trick, though, is that there are no this-generation 16-bit
converters, and the comparison is almost always between an older
16-bit converter and its newer and more linear 24-bit replacement.

Yes, that is what I think it's about too but many, including
some highly respected pros, believe that they can hear
differences at 24 bits, after mastering, that are a pure
function of those extra bits.

Same with the higher sample rates but that's a much harder
thing to isolate down to that and only that difference.


Bob
--

"Things should be described as simply as possible, but no
simpler."

A. Einstein