andyjm said:According to Wikipedia, human hearing has a maximum dynamic range of 140dB. This range is not achievable in the real world primarily because of background noise.
Standard 16 bit CD gets you 96dB of dynamic range (the full range of which is rarely, if ever used in music recording)
Hi Res 24 bit gets 144dB of dynamic range, which is beyond the threshold of human perception even in lab conditions.
If you hope to get any benefit from a 32 bit DAC, you are going to need a new set of ears.
andyjm said:You are confusing the level of precision used in the DSP calculations with the bit depth of the D2A converter itself.