Tbg, I am not aware of 32bit DAC chip availability so this is why I ask. Who knows, may be such DAC exists and I will be very happy to find out more about it.
Furthermore, there are many currently available Digital Signal Processors with 32bit internal resolution, and there are even some with 64bit "double precision" internal processing but, as far as I know, all of these are equipped with 24bit output ports to interface with 24bit DACs.
For the record, there is a certain approach that was introduced by Denon 15 years ago where they've used proprietary "word expansion" digital filter to convert 16bit CD data to 20bit. This digital filter had two output ports. One 16bit and one 4bit which were connected to 2 separate 16bit and 4bit DACs per channel. So it's possible that the MP uses a similar topology with two separate DACs per channel. It'll be very interesting to find out.
I am also not aware about DACs with gain.
Regards,
Alex