Any comments on this quote from the SimAudio site referenced previously:

"32-bit Processing

The digital-to-analog conversion process uses bits of digital
information to produce an analog waveform, represented as a sine wave
(in this example only a part of a sine wave is shown) to produce a music
signal. When more digital information is made available, the result is a
more accurate and detailed music signal. *A higher bit-depth (or a
higher resolution) yields smaller, finer and more accurate steps in the
reconstruction of this sine wave (grey) as seen in the animated figure
below. A 32-bit (blue) data stream contains significantly more
information than a 24-bit (green) or 16-bit (red) data stream.*

As a general rule, increased processing power is directly proportional
to resolution: For each additional bit of resolution,the number of
availble levels will double, as shown in the following table:

Bit Depth/Steps

16 / 65,536
20 / 1,048,576
24 /16,777,216
32 /4,294,967,206

To summarize, the higher the resolution of the data, the smaller the
steps will be. This results in more detail as each individual step
covers a smaller section of the waveform. More detail in the digital
domain leads to a much more analog signal signal at the end of the
conversion process.

Another major benefit of this 32-bit process is smaller data truncation
errors. These errors result from the extensive mathematical calculations
performed during upsampling & sampling rate conversion, prior to the
D-to-A process. These truncation errors - shown in the above figure,
occur when the data sample rises outside (or above) the grey curve -
will be signifcantly smaller as bit-depth increases due to finer and
more accurate calculations. As well, because of the sheer processing
power that's readily available at 32-bits, the errors will not impede
the circuit's ability to accurately recreate the music waveform."


-- 
Kellen
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