HD is right, 16 bit of dynamic is pretty much all you need for real world use, though for other reasons I would go for the best available, ie.32 bit and DSD512 capable DACs currently. There are many reasons why the 24 bit DACs cannot get you more than 16 bit dynamic but it will take pages to explain. For a quick read on the basic ideas, try this:
The 24-Bit Delusion - Mojo Audio (mojo-audio.com)
You an quickly browse through some of the measurements on ASR and see for yourself that very few can really do more than 16 bit dynamic range, even if the source contents for recorded for the range.
Here's just an example, 18 bit for a $15,000 AV processor:
StormAudio ISP 16 MK2 Review (AV Processor) | Audio Science Review (ASR) Forum
Note that the reviewer called that nearly 18 bit "decent", 24 bit? I don't recall seeing any, not even the best dedicated two channel DACs measured. The current best among all those measured managed 21 bit and that is a two channel dedicated desktop DAC. There is no chance for any AVR or AVP to measure anywhere close to being that good.
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