The AES report is highly controversial.

Plenty of sources dispute the findings.

---
Tom

On 2/5/2015 6:39 PM, Ross Bencina wrote:
Hi Ethan,

On 6/02/2015 1:17 PM, Ethan Duni wrote:
 >> There is just no way A/B testing on a sample of listeners,
 >> >at loud, but still realistic listening levels, would show that
 >> >dithering to 16bit makes a difference.
 >
 > Well, can you refer us to an A/B test that confirms your assertions?
 > Personally I take a dim view of people telling me that a test would
surely
 > confirm their assertions, but without actually doing any test.

Here's a double-blind A/B/X test that indicated no one could hear the
difference between 16 and 24 bit. 24-bit is better than 16-bit with
dithering so maybe you can extrapolate.

AES Journal 2007 September, Volume 55 Number 9: "Audibility of a
CD-Standard A/D/A Loop Inserted into High-Resolution Audio Playback"
E. Brad Meyer and David R. Moran

I found this link with google:
http://drewdaniels.com/audible.pdf

"The test results show that the CD-quality A/D/A loop was undetectable
at normal-to-loud listening levels, by any of the subjects, on any of
the playback systems. The noise of the CD-quality loop was audible only
at very elevated levels."

Cheers,

Ross.
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