hmmm I'd been thinking along the lines of decoders working for specific bit rates as in the one for cd's was specific to cd's 48/16 and that oversampling was used to refine that process.. and if you had a 96/24 source you would use a 96/24 decoding algorythm in the dac etc..not sure if Im explaining this correctly but if you use encrypted code as an example you need the correct key to decript the code and that one was specific to each type of signal...lol I should probably stop before I confuse myself..your point being higher resolution dacs can enhance the sound quality of all signals passing through them as a wider frequency response amp say 0 to 100K can enhanse the audio spectrum 20 - 20K