You state the 96dB of dynamic range that undithered 16Bit offers is too lowWhat? I never said this
Uhh:
CD quality (from a CD player) is a low-bar for me.
CD is 16Bit, which if undithered has a noise floor averaging -96dBFS.
Let’s say your room is so well treated with components so quite that your noise floor is 14dB across the spectrum (even though that’s unlikely), that would still not allow you to hear the benefits of 24Bit over undithered 16Bit, unless the music is mastered with unity being 110dB, which would be uncommon as 105dB is usually what’s chosen (-30dBFS C-weighted with slow measuring registering 75dB).
Thats not even accounting for dithering, which can make it better than 110dB.