Accepting that it may use 32 bits internally - many DACs use more in
their upsampling algorithms, there is the fundamental matter of how to
get 32 bits in.

SPDIF maxes out at 24 bits 
AES/EBU same
so USB - I doubt it.

So it is a 24 bit DAC, with circa 21bit performance.  Frankly probably
very adequate.

Dave


-- 
DaveWr
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