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Herman: "Of course, this is with my gear." YMMV. For my recordings, I have reduced the variables to the bare minimum: from the raw data in Audacity, Save As 24-bit or Save As 32-bit. Errors could still be present, but I am satisfied with the conclusion that 32-bit uncompressed music files sound better than their identically recorded 24-bit versions.

Audacity is set to record at 32-bit float, 384kHz. Windows saves as 32-bit Signed.

Maybe HQ Player has better rate conversion than Audacity/Windows, but I’ll leave that question for others to answer.

Thanks for your input.

you may want to consider the antelope audio Pure2 with a 10MX clock. 

excellent sounding and under your 10k price point. 

I use this combo feeding a DA-3000SD  with great results. 

Thanks, johnss. The Antelope unit is 24-bit 192kHz max. It might be superior to my RME at 32/384, and the price is comparable. I might give it a try. Thanks