I believe that the most common versions of Sony ATRAC, "4.5" and "R",
produce 20-bit and 24-bit (respectively) results.  So passing a 16-bit input
through ATRAC encode/decode will produce a 20- or 24-bit output signal.
Sometime when I get a chance I can look at the behaviour of my MDS-PC2 and
MDS-JE520 (both ATRAC 4.5) on the 'scope.

A related topic is whether the sample rate convertor is active and what
effect it has.  My guess is that it might also increase the word length of a
16-bit signal.

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