This is a more complex than it sounds... There are a couple factors that can
affect the bit accuracy when going, for example, from a WAV file to MD via
(or vice vesa) via SPDIF.

1) Dropped samples due to system activity.  My experience is that a bunch
get dropped at the same time, causing a "skip".  I usually try to close all
programs other than the record/playback program.
2) Hardware/software resolution.  From what I see on the 'scope, the MDS-PC2
always puts out 20 bit resolution.  The motherboard S/PDIF always outputs 16
bit.  The DIO 2448 can output/input16 or 24 bits.  Most all software will do
16 bits.  Cool Edit 2000 has a 32 bit mode that can be used with the DIO to
get 24 bit resolution, but it's fairly processor intensive and prone to
skipping.  Maybe this will change when my memory upgrade comes...
3) Digital Signal Processing in the soundcard.  I know that this is present
in high-end cards like the ZA2 (which disables it unless you ask for it).
Don't know whether the 3D processing some cards do is applied to the digital
bitstream or the analog.  My guess is that it only affects the analog,
because it would require a lot of DSP horsepower.

Of all these, I would say that (2) is hardest to detect, unless of course,
you monitor the bitsream with a 'scope.

There are also a *lot* of other factors that affect the sound quality, if
you do *any* manipulation (editing) while the sound file is on the computer.
For further reading, I direct you to http://www.digido.com (which I'm not in
any way affiliated with; I just happen to think he really knows his stuff).

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