24 bit builds the amplitude. The bit size forms the sine wave. The bit size drives the dac. Frequency is just noise and it's becoming obvious proper power supply implementation using excellent circuits and grounding makes frequency filtering outdated.
That's my opinion.
I agree higher bit rate is better and that's quite obvious when you compare uncompressed dvd pcm stereo 48/16 with cd 44.1/16 pcm tracks.
The real problem with digital whether it be cd/dvd/ Hi Rez is how it's recorded. With my SP2 you can see when playing digital recordings in multi-channel mode which I believe is 2 volts practically every recording is clipping. The recordings are tailors for 2 channel stereo mode which I believe is 4 volts. This characteristic of digital recording gives it the irritating quality compared to vinyl recordings. If you applied the same recording method to vinyl the needle would jump out of the groove.
In addition to that, high gain settings can reveal more detail in a recording but I find it sub-consciously irritating. Typically I have my gain setting at 5 on my mixer. By reducing the gain to 4.9 I can take the high frequency edge off recordings. I happen to like the high frequency edge so I leave the gain setting at 5.
IMO listening to a smoothed recording of 2 volts versus the typical digital recording is way more pleasant and realistic, even with a lower bit rate.
