Thanks, I was intended to express the relative augmentation of the 1 bit noise floor with respect to the maximum number of 12 bits: If I reduce volume (digitally) and the disposable bit depth is 12 instead of 16, then after conversion this will produce a signal in which the SNR has been reduced by 24 dB.
I think this time I expressed well, or perhaps even more messy
But if almost all DACs upsample to 24 bits, the disposable numbers will be 20 and SNR still 120 dB after analogue conversion.
In this case, the claim about 24/96 kHz for “audiophile quality” has no justification on playback domain, or I’m wrong?
I mean, no advantages are added with 24/96 native resolution to CD native upsampled.