A little digital attenuation might not be a bad thing these days, with
the current trend of recording so close to the 0dbfs level (sometimes
even exceeding it).

I'm also told that hardware implementations (including recent
upsampling dacs) that natively widen an input S/PDIF signal to 24-bit
during the resampling/upsampling process, don't pass the same 24-bit
input signal that was input - but instead will alter the bits. So send
a 24-bit S/PDIF signal (from say an SB3) into such a device, and those
24-bits that went in will not be the same 24-bits that will eventually
hit the DAC anyway. What the effect of this might be (if any), was
never explained.


-- 
NewBuyer
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