Someone will chime in that knows more about it, but in the mean time here is my input:
To my understanding, AL24 takes digital inputs and mimic an analog waveform through some sort of interpolation. The 24, I assume, means 24-bit rate.
It reminds me of Peavy's TransTube technology, but instead of mimicing a tube your mimicing analog waves.
Would you notice an improvement? I haven't heard it. A "purest" might be skeptic. A lot of "sound improvement" technology has been used in sound reinforcement applications, like in night clubs. I know some clubs that use subharmonic synthesizers, that take bass notes and reproduce them an octive lower for the low-subs to reproduce for "impact." Sounds great in a nightclub because a 40Hz hit suddenly becomes 40Hz, plus the bass hit below your hearing range that you can only feel. I always thought one of these would be a lot of fun in a big home theater.
It's interesting stuff.