Yes, exactly. Same mathematical principle as my simplified calculator example above, where in order to get as close as possible to the correct answer, the math is done with a higher number of ‘bits’ before rounding off.
But this has nothing to do with the ENOB dynamic-range/SNR produced by the DAC platform output… Because…
FYI:
On Thu, May 7, 2026 at 8:06 AM Sean Entrikin [email protected] wrote:
Good morning, Michael. Thank you for reaching out. It can only process 24 bits. So the extra 8 bits won’t be used or sent through. I don’t know specifically where in the process those fall off. I’m sorry about that. But you can try listening to 32 bit tracks and 24 bit tracks and see if you can hear a difference through the Modius. I don’t know if there would be a difference sonically. I hope that helps. Have a wonderful Thursday.
Sean Entrikin
Schiit Audio
Bad answer from the manufacturer… Makes one wonder about the character of the company. But it is good anecdotally…
The following quote would corroborate the common denominator of the 32-bit ESS 9028, where subsequent of the USB truncation of a 32-bit signal to 24-bit, the signal is delivered to the 32-bit ESS chipset internal clocking and Hyperstream DSP architectures, which is the ultimate arbiter of the output signal bit-depth and sample-rate presented to the analog output circuitry.
It is unfortunate that this company cannot provide a rather simple explanation of how and where they determine the 24bit dynamic-range qualification measurement, but apparently they don’t want to divulge this information to clarify the nature of the DAC platform architecture.
The nature of the Hyperstream algorithm is that all digital-audio signals are up-sampled to a very high sample-rate with wide dynamic-range (32-bit) and output to a proprietary filtering process before being output as a multi-bit DSD-Wide signal to the analog D/A circuitry… This is where doing the up-sampling in Audirvāna will offload the initial up-sampling processing of the ESS chipset and reduce processing induced noise (jitter)… Less processing, less noise potential.
The problem with the Shiit DAC is that it truncates the normal 32-bit output of the r8Brain processing to 24-bit where this is expanded again to 32-bit in the ESS chipset DSP. However, this is just technical stuff to consider… Ultimately you are the arbiter of what sounds good in your playback experience, in the comparison of having r8Brain do the heavy-lifting or the ESS chipset… In most cases the preferred approach is to have r8Brain/Audirvāna do the heavy-lifting in concert with a 32-bit capable DAC.
Get this. My DAC is connected to my amp with an AudioQuest Evergreen RCA directional cable. I had it plugged in THE WRONG DIRECTION. After fixing it I can hear the difference. Now I have to go back and redo all my listening comparisons. Is there an anti-stupidity vaccine?
… I guess the more funny part of this is, wondering how long was the cable installed backwards…? Must sound like a whole new system… 
@TribecaMikey Just curious… Which way did you have the cable oriented? Was the shield draining to the DAC or to your Amp?
Arrow should point from DAC to amp. It was probably set incorrectly for 5 months.
This situation is funny only if it’s not YOUR life. 
I get it… Just be happy you caught this and has made an audible difference… 
The current orientation makes perfect sense to me… I applaud your employment of this cable ‘drain’ architecture 