I've understood that 24 vs. 32 bit means that there are more levels of sound volume.

So if a dial had fixed detents from 0-10 with a detent every 1 a higher resolution would have 20 or 30 detents enabling a finer adjustment.

I though I would ask the question because the Onkyo companies have chosen to upgrade their DAC's and the 997 hasn't been completed yet for approximately the same money (adjusted for brand equity) I would figure the 997 would include this feature.