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The confusing thing is that the chip makers never clearly state how many bits a DAC is effectively working with, in terms of resolution. It could actually well be that even the lowly AKM4490 already puts out more than 24bits (noise-removed) resolution when fed with 32-bit data (only few, if any at all, DAC frontends supply 32bit data to the DAC chip proper, via I²S. Does anyone know a DAC that does?).
I was thinking of asking the same question, does feeding 32bit integer data to any DAC give a performance enhancement? As for Windows, in normal use, I see no evidence that there is ever anymore than 24bits transferred (8 LSB's are always 0), that is if even 24bits are used.
The heavily averaged synchronous measurements are good for test instrumentation but as you said not for real time audio.