Wow, you have anger issues.
I see you are correct that the question was regarding an AVA DAC, my apologies. However, I do not see where the question was answered simply "yes, the AVA DAC requires a 16-bit source".
The OPs question was specifically related to a post I wrote, so I'm sorry for trying to clarify. And, for the purposes of serving digital bits to a DAC, my TacT is a source in every meaningful way.
Your Opinion about the potential benefits of upsampling to 24 bits to preserve resolution is undermined by your own quote below:
Also, digital volume controls work by "bit stripping and shifting" - progressively lopping off the least significant bit. In a 16 bit system, a 36 db attenuation reduces the signal to 10 bits.
Starting from a higher number of bits would give the opportunity to have more "least significant bits" to throw away.
I've observed before and it is certainly appropriate here, strength of rhetoric does not equate to strength of position. And with that I leave you to your dark and angry place.