Bob - There is a lot of marketing with DACs. ESS Sabre32 with 135dB dynamic range could be as well 24bit (144dB) but "32 bit" is something brand new. On the top of it has THD+N=120dB (20 bit).
In reality converters work up to 20 bits. Sigma Delta goes higher but has timing problems limiting resolution plus similar THD+N limitations.
THD+N is update rate dependent. John Siau's baby Benchmark DAC1 uses 24/192 converter but updates only at 110kHz to keep THD lower.
In reality converters work up to 20 bits. Sigma Delta goes higher but has timing problems limiting resolution plus similar THD+N limitations.
THD+N is update rate dependent. John Siau's baby Benchmark DAC1 uses 24/192 converter but updates only at 110kHz to keep THD lower.