i'll say this again: don't take my word for it, READ THE WADIA WHITEPAPERS and draw your own conclusions. wadia has several whitepapers posted on their website that anyone can download and read.OK, I see that I am right & you are also right - after upsampling (marketing verbage used by Wadia is "resolution enhancement") the word length is 24 bits (which is what I wrote) & then, after processing by DigiMaster algo, they chuck the least 2 significant bits & reduce the rez to 21/22 bits (which is what you wrote).
On a side note - I think all of us would be better of if you dropped your high-handedness altogether. You might have a good reason to attain your attitude but realize that you are on a PUBLIC forum where all sorts come to visit & discuss. If you feel compelled to share your knowledge & uplift the "ignorant" masses here do it with an attitude of a school teacher - you'll be appreciated much more. Just my suggestion to you being a long-term member here.