Tubes are where you can’t go off measurements, as it’s performsnce is influenced by the impedance of the speakers it’s hooked up to.
@anthonymaw
Jitter is pretty much a non-issue nowadays. Steve Nugent (@audioengr, owner of Empirical Audio) can tell you he hears a drastic difference using his $700 reclocker going from 22psec (~20Bit) to 7psec (~22Bit), but that’s just baloney unless you are over amplyfing the signal. Also, even the $80 Grace SDAC has a Jitter-Test result of better than -130dB (~22Bit), so even if he could, it wouldn’t sound any different if the Grace DAC or better was the one being used.
Most every setup does not have a low enough floor noise to get the full benefits of even 16Bit, and I doubt any music takes full advantage of 16Bit either. This is why is very unlikely for any setup to benefit rom using higher bitdepth than CD (and of course no benefit going higher than 44.1kHz, unless your DAC’s filter isn’t that great, then maybe 48kHz like most audio tracks in movies).