I believe the limit of audibility for SINAD is stated as 115dB AND with flat FR also needed. (96+ is probably fine for those of us with non bionic audio augmentation
)
That is probably overkill. 96+ is for humans, I guess. I agree with you.
EDIT : someone posted a link recenetly for an ABX distortion test. Those of us who took it couldn't hear the distotion when it dropped below around -45dB, and that is 1000x bigger than -105dB.
Not surprising. Definitely can't be better than that if listened through loudspeakers, which are considered super-duper-extraordinary when the distortion is at -60Db when 1W is through them (like my modified Beyma TPL-150H AMTs, and only in some frequency ranges), and often have THD at -40Db, i.e. 1% if I am not mistaken.
As for listen through headphones, it may be a bit better, but I am not sure.
We do not actually listen to the DACs and amps, at least not in a pure way, they are mostly masked: 99% of what we hear are the transducers.