You're trolling right?
One can definitely screw up most of the bits so, more bits doesn't necessarily mean more resolution, it's not the size of the bits, it's how you use them that matters!
Their
FAQ "addresses" the more bits thing, albeit in a very very tongue in cheek way but eh…
But the Arglebargle has like twelve 32-bit DACs in it! Yours only has 21 bits! Hell, that’s not a full 24 bits even! What about my 24-bit recordings?
If your 24 bit recordings actually have 24 bits of resolution, we’ll eat a hat. And those "32-bit" DACs? Well, they have this measurement known as “equivalent number of bits.” This means, in English, how many bits of resolution they really have. And that number is 19.5. And 21 is better than 19.5, in all the math books we know.
But it’s only 21 bits! I can’t get over that!
We can’t get over the fact that delta-sigma DACs throw away all the original samples. Different strokes for different folks.
That having been said, I'm not about to go and buy that dac/amp combo.
Cheers,
Alex.