> If I ever need a 24bit USB DAC, I will get one. Considering I think 256 bit MP3s sound just fine, and FLAC far to much effort, I probably will never need one.

> If I ever need a 24bit USB DAC, I will get one. Considering I think 256 bit MP3s sound just fine, and FLAC far to much effort, I probably will never need one. He decided for a 24-bit DAC in order to have enough headroom for software volume adjustment, because lowering the volume in software reduces the effective number of bits and thereby maximum dynamic range. He didn't claim that humans could hear a difference between 16-bit and 24-bit bit depth under practical conditions.