Re: "a brave person who said that HRA has no audible benefits"
@ Neil Barnes
The reason we run at -18dBFS as our "new zero" is for recording headroom - there is no reason to leave it there when we export the finished article.
So that's 12 bits you can add back on.
The 11 bits for dither noise - I rather suspect that is not true.
On the basis that a guassian dither will allow you to hear a tone at well underneath a single bit of amplitude, albeit with some noise, I struggle to believe that a sane dither would *lose* 11dB of resolution.
There are *extremely* good reasons to oversample as part of the DAC (it makes the analogue side filters much easier for instance) and very good reasons to use higher bit depths (it provides an excellent noise floor and headroom when recording) - but for the product, CD quality is way past most of our hearing capacity...