I completely agree with cornelius. 24 bits is a dynamic range issue, not bandwith. The 797 was designed before 24 bit digital audio existed as a regular format, which explains the published information from Analog Devices (and the ELAD spec's). I suspect you may be asking about sampling rate - 96kHz or 192kHz which are also non issues with the 797. It's bandwith exceeds the requirements of 192kHz sample rate by many times.
On a more subjective note, I've had a chance to use an ELAD and it is completely transparent. If you want minimalist, it's a good pick.
On a more subjective note, I've had a chance to use an ELAD and it is completely transparent. If you want minimalist, it's a good pick.