This thread discussion is beginning to read a lot like this one :)
https://forum.audiogon.com/discussions/schiit-yggdrasil-21-bit/post?highlight=2097152&postid=148...
Yeah... ha!
However there is an important point to reiterate here. Using two DAC chips in a hardware balanced configuration doesn't increase the number of possible output levels (unlike what you implied above and as mentioned in the other thread) but it does double the output signal level relative to the noise level. When you then use that fact in the formula for signal-to-noise ratio, 20*log(S/N), you get a 6 dB increase, which is equivalent to one bit.
All this isn't to say that the Gungnir isn't a good DAC. I just think it's rather silly to claim you're "preserving the original samples" when it's clearly not the case for 24-bit source material.