1. The DAC requests 32-bit data from software via ASIO.
2. The DSP in the DAC outputs at 20-bit.
3. The DSP will never keep the "original samples" if the source files were at least 24-bit.
Well, yes that's technically true, but it misses the point. No audio DAC on the planet has more than ~21 - 22 bits of effective resolution. Their noise floors aren't low enough to discriminate the lowest bits. The 24 bit DAC on my desk probably has 17 or less effective bits.
The Yggdrasil uses TWO 20 bit R2R DACs in tandem, per channel, to achieve a true, measurable 21 bits of resolution. See the FAQ here:
http://schiit.com/products/yggdrasilBut the "big deal" about the MCBF isn't how many bits it can resolve. It's about not destroying every sample that comes in and replacing it with another. Why is that important? Frankly, I have to go on what I've read here, as I've never heard one and I don't know the math behind it. What I've *read* is that keeping the original samples preserves the phase information more fully. Which leads to spacial cues being more evident. I.E., you can hear more positional information when you listen to playback that preserves the original samples.
Again, I have NOT heard one. This is theory for me. Interesting theory.
As to your point about live playback and modern recording techniques, you're correct for sure. Which is why I said that the MCBF probably only matters with recordings that were made in a way that only digitized them once, *and* had minimal processing done. If the acoustic cues that tell our ears where things are in a live acoustic space aren't on the recording to begin with, then this filter probably won't help. If those samples have already been destroyed by digital DSP, then the filter won't help.
I hope this is taken in the way I'm intending it: I'm presenting the technology as I understand it. Technology that I think is rather fascinating actually. I'm not arguing. Hopefully I've given you some information you didn't already have.
Brian.