Bullshit. If you can hear the difference between a 20
bit converter
and a >20 bit one, what you hear is the difference between two
converters, regardless of the number of bits they use.
Dogma warning: You're not taking all the potential phenomena into
account that have not been scientifically explained yet.
I'm not saying Maluvia can hear a difference, I'm just saying you don't
know that she can't.
Carlo