Nothing to do with masking. Once any signal (noise or otherwise - is below a certain level, it is inaudble - even in complete silence. Human ears are not infinitely sensitive.Yes, that's the part of the concept
From product description: "It is known from psycho-acoustic research that broadband noise can be inaudible when it is below a certain program level due to masking."
The limit of human audio sensitivity is around 0dBA. So if SNR is 120dB - even if your volume is set so full scale music while playing is at 120dbA peaks (seriously, if you value your hearing you don't want to be doing this), then the noise is going to be inaudible even if the music is silent.
Now tell me again why we need 160dB of SNR?