How is more than 16 bits better for CD?

Jason is right on. Thanks for clarifying it.

Arthur

It is technically called zero padding because the extra bits are in fact zeros. But its benefit is indirect. The real advantage is that it allows the specifications of the anti-aliasing filter to be looser by boosting the sample rate so the super sharp roll-offs needed to avoid the Nyquist limit (22.05kHz), and yet have enough bandwidth (20kHz) to reproduce all the music, aren't necessary. The filter's crossover can thus be higher in frequency and can also be more easily filtered out by the low-pass filter. This makes for a more linear outcome. My CD player is a 24bit Delta-Sigma DAC player and it is the best I have tried so the concept can work well despite the fact it seems improbable at first.

Arthur