I would say that the 10 dB SINAD rule between devices from the audio chain should also apply to recordings too, example:
- Recording should have at least 130 dB of SINAD
- DAC >= 120 dB SINAD
- Amplifier >= 110 dB SINAD at speakers/headphones outputs
- Headset < 0.01 dB THD (at least at 1 kHz and a SPL > 90 dB)
- Speakers < 0.1 dB THD (at least at 1 kHz and a SPL > 90 dB)
Aiming the recording to a SINAD of 90 dB may not be the best idea if we really want to get 90 dB SINAD out of our speakers or headphones, especially in an era when DAC chips are having a SINAD better than 120 dB. So, from a performance factor, definitely 16 bits resolution is not enough, although our hearing may not perceive any audible differences between 16 vs. 24 bits recordings.
P.S.: Yes, mics are all analogic and their SINAD is probably worse than our headset, I know that.
