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Mike Rivers
 
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In article writes:

And more important, why does 24-bit resolution, used in
exactly the same way as 16-bit resolution, sound better almost all the
time?


If it does, I have yet to see the blind, level matched
testing results (using the same converters but throwing away
the extra information) which support the belief.


Well, you see, there's a trick to it. Most of the time you don't use a
24-bit converter and throw away the extra bits, or when you do it's
the final step toward making a distributable 16-bit medium (like a
CD), where there's some tweakage involved so it doesn't sound the
same, but not simply because there's lower resolution.

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.

No secret.

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