There are only 16 bits of information on the disc. Using convertors with greater is only done to increase DAC linearity. Contrary to Bob's assertions I believe jitter is extremely important, and swamps distortions in the analog output. Bob ... try fitting a low jitter oscillator to a budget CDP like a Marantz CD67 if you don't believe me.
I think Tvad is correct that specs are meaningless and the best you can do is to listen to some newer CDPs. If you buy a used CDP from audiogon and resell it if it doesn't outperform the luxman it will cost you very little.
I think Tvad is correct that specs are meaningless and the best you can do is to listen to some newer CDPs. If you buy a used CDP from audiogon and resell it if it doesn't outperform the luxman it will cost you very little.