the more bits per sample the more accurately it can be processed. but again with no source material available then its a lost cause. if they are dithering to the higher bit-rate that process alone can cause more problems than its worth, i just dont see the point. im not even sure i would want that in any gear i own.
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J.Mimna Photography
Live Concert Recordist

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Some Of My Live Recordings: http://www.archive.org/bookmarks/J.Mimna

My Concert Photographs: http://www.flickr.com/photos/jimna/collections/72157613267633153/