Having 32 bits is critical to properly implement a digital volume control. The PS audio PWD is 32 bit as well.
The $40K top of the line MSB stack is 26 bit (and has an analog volume control), so clearly there is more to SQ than bits.
The $40K top of the line MSB stack is 26 bit (and has an analog volume control), so clearly there is more to SQ than bits.