I've been doing some reading on this "inter-sample overs" concept, and I've got to say that it's obscure and difficult to follow. As near as I can tell, the concept involves some sort of overload in the D-A conversion, and sometimes the discussion seems to be about momentary word-depth overflow. Then the discussion always reverts to some graphic showing two samples for a sine wave that are either side of a peak, and that the peak exceeds the amplitude limit (which will vary by word depth, obviously), and that the peak, the "inter-sample over", is somehow causing distortion. Like in this article:
https://www.head-fi.org/threads/ben...le-peaks-in-dac-does-it-really-matter.834975/
Since the peak from the graph will be in the analog domain, it either implies an absolute voltage limit in the DAC or complete bullshit. Benchmark Media seems to say (it is not entirely clear to me) that they solve by problem of these inter-sample overs by building more headroom into the D-A process, which makes it smell like bullshit.
It would be nice if John Siau, whose team at Benchmark apparently designed one hell of a DAC, explained exactly, in engineering terms, what inter-sample overs are. I'll be the first one to volunteer to eat crow here and admit stupidity if it really is a D-A problem inherent in PCM audio, and not an implementation detail in DACs.