computations are showing that a 40-bit DAC will be very close to analog. To your knowledge, there is such a cd-player on the market? Or at least one with 32-bit DAC?
How would it work? It's like a digital zoom on a cheap digital camera. The CD word length is 16 bits. If you put that into a 32 bit word, you have to guess what goes in the less significant bits.
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