the devil is in the DAC and ADC. You just can't turn 16bit/24bit data directly to/from analog without much loss. The 1/65536 accuracy voltage divider simply don

the devil is in the DAC and ADC. You just can't turn 16bit/24bit data directly to/from analog without much loss. The 1/65536 accuracy voltage divider simply don't exist. So, you have to up-sample the songs to high rates with less bits, like 1bit to 6bits, then do the conversion, and get the best SNR you can. In this sense, there's simply a lot of advantage of using 24/196 since the above conversion can result in less loss and higher SNR