Re: "a brave person who said that HRA has no audible benefits"
What the? NO!
That is absolutely incorrect.
You can *and should* use a properly designed digital system all the way up to just under 0dBFS. (allowing for intersample peaks of about 1dB or so).
There is no sonic advantage to having peaks 18dB below that. None. At all. Just huge disadvantages.
Unless you've got the most appallingly designed analogue components in your system/converters.