Back to definitions:

Cliveb is right, his definition of oversampling, is the original, and
if using a straightforward old 14 bit or 16 bit current source DAC is
true.

Virtually all 24 bit DACs including the Transporter AK4396 use some
form of Delta Sigma DAC.  In the AK4396 it is still multi-bit but not 24
bit!

In the ultimate case many DACs can be one bit, this guarantees
fantastic easy linearity.

However the sampling rate required to use these low bit DACs would be
astronomic if using a basic oversampling technique alone.  This is where
all the DAC black magic starts - first there is simple oversampling to
get higher sample rate, then a digital filter, usually multiple order,
is used to achieve noise shaping.  This moves the DAC conversion noise
that is massive with low bit DACs, up to a high frequency band, that is
easily removed post DAC.  This is up-sampling, it has filtering
coefficients, dither etc.  not just basic stuffing of new values.  

It is not just BS.  You would need a sample rate of many MHz to achieve
24bit DAC resolutions without it.  The clever bit the manufacturers
don't seem to brag about is that once you have done your digital magic
upfront, the DAC being 1 bit 4 bit or 8 bit is a easy and cheap, and
similarly the post DAC recovery filtering is relatively easy and cheap.

This moves all the design and cost issues to clocks, power and good
analogue design practice.

Dave


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DaveWr
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