Hearing damage as a result of loudness; the electronics have little to do with it. If you set up a 96dB (16 bit) system such that you can hear the lowest bit to

Hearing damage as a result of loudness; the electronics have little to do with it. If you set up a 96dB (16 bit) system such that you can hear the lowest bit toggling, your maximum volume will be 96dB above that. 96dB SPL is loud but not painful for average listening. If you set up a 20 bit system (120dB) so that you can hear the lowest bit toggling, 120dB above that will most certainly cause hearing damage if used for very long. 144 dB (24 bit) or more SPL will cause near instantaneous damage and pain.