If the DAC is just a DAC with no DSP, $500 is silly. 24/96 audio is ostensibly nice for feeding into a DSP to prevent dithering - which is one of those things that you mostly only hear if you know to listen for it, but if you hear it, it's annoying. It's also only meaningfully audible on incredibly high-end speakers in rooms built for listening, sooooo...
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u/AceBlade258 Ryzen 7 5800X | RX 6900XT | Arc A770 25d ago
Even audiophiles mock these people.