The following published double blind test contradicts the results of the old 
Moran/Meyer publication in showing (a) that the differences between CD and 
higher resolution sources is audible and (b) that failure to dither at the 16th 
bit is also audible.  

http://www.aes.org/e-lib/browse.cfm?elib=17497

The Moran/Meyer tests had numerous technical problems that have long been 
discussed, some are enumerated in the above.  

As far as dithering at the 24th bit, I can't disagree more with a conclusion 
that says it's unnecessary in data handling.  Mastering engineers can hear 
truncation error at the 24th bit but say it is subtle and may require 
experience or training to pick up.  What they are hearing is not noise or peaks 
sitting at the 24th bit but rather the distortion that goes with truncation at 
24b, and it is said to have a characteristic coloration effect on sound.  I'm 
aware of an effort to show this with AB/X tests, hopefully it will be 
published.  The problem with failing to dither at 24b is that many such 
truncation steps would be done routinely in mastering, and thus the truncation 
distortion products continue to build up.  Whether you personally hear it is 
likely to depend both on how extensive your data flow pathway is and how good 
your playback equipment is.  

Vicki Melchior

On Feb 5, 2015, at 10:01 PM, Ross Bencina wrote:

> On 6/02/2015 1:50 PM, Tom Duffy wrote:
>> The AES report is highly controversial.
>> 
>> Plenty of sources dispute the findings.
> 
> Can you name some?
> 
> Ross.
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