This came across my Facebook feed. It's a company based in California that's claiming 28-bit true performance. The link just leads to a landing page with a few quotes from professional engineers. The fact they are announcing/showing it at AES instead of launching it at an audiophile show suggests that it's really backed by science. I hope they consider sending one to @amirm
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Delivering noise, linearity, and dynamic range performance so advanced that modern test equipment cannot measure it. imersiv HDR-A is an entirely new audio architecture, poised to re-imagine the way we capture and deliver sound, from microphone to power amplifier, and everything in-between.