IMO they are missing the boat slightly - 352.8Hz is too low of a sample rate to represent DSD adequately. Tho early on some DSD editing systems used 32 bit floating point (note that’s not the same as 32 bit fixed point) many DSD masterers and editors could hear the difference when DSD was converted to 32bit floating point 352.8kHz and back. In this specific case there’s definitely a difference between 32 bit floating point PCM and fixed point PCM. [Edit] I’d still argue that it’s not the DACs in DAC chips in particular that need a 32 bit format, it’s the digital processing elsewhere in the system (including any processing in the ADC/DAC.) I never argued that wider samples weren’t useful when processing, but they aren’t needed at the digital to analog proper. You get better results using more than 32 bits when filtering and converting to/from DSD. You don’t need 32 bits right at the DAC (after it does any processing.)
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