Quite an interesting post there! For those reasons, does J River for the Mac implement dithering to 24-bit values? Apparently that option has been given to the Windows PC world.
Yes, from my discussions with you, groovyd, on another website, truncation is supposed to be the optimal solution for the conversion, because none can hear the differences to that bit-depth. You gave me a convincing argument. But that audio engineer is providing interesting feedback nonetheless. Oh how I do like wading through the messiness involved with determining what is possible from what can be theoretically proven.
I just offered my question to see what the developer of J River is convinced of being valid.
Bob
EDIT: It appears that in a discussion with Bob Katz, Matt did indicate the data is dithered when converted to 24-bit integers. This is separate from the question whether dithering is necessary. So much for bit-perfect playback. So I guess the real question is how good of a job the software does with dithering to produce the least amount of audible artifacts, that is if there will be any at all, making dithering irrelevant.
EDIT (again): I just realized most sources available will be 16-bit. So for this type of source, I think all of this is irrelevant.