Jitter will be exactly the same. The SPDIF spec transmits 32 bits of
data per sample anyway; up to 24 of these are available for the sample
word (with the bottom bits explicitly set to zero if unused!), and the
rest are overheads such as sync pulses, checksums and other stuff.
Apart from possibly changing a flag bit or two in the general-purpose
data area, there is ABSOLUTELY NO DIFFERENCE between transmitting 16
bit samples, and 24 bit samples where the bottom bits are all zero.

Since there is no difference at all in the bit stream, there will be no
difference in downstream processing either. If a DAC is capable of
oversampling / filtering to 24-bit accuracy, it'll be doing that anyway
even with a 16 bit input, probably without even knowing the difference.


-- 
AndyC_772
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