32-bit dac

Having 32 bits is critical to properly implement a digital volume control. The PS audio PWD is 32 bit as well.

The $40K top of the line MSB stack is 26 bit (and has an analog volume control), so clearly there is more to SQ than bits.

If 32 bits is good why haven't we seen more of them as well as industry leaders with 64 bit dacs???

Where's the 32-bit music?