CD quality allows you to reproduce frequencies below 22.05 Khz at a a signal to noise ratio of up to 96 dB, this is actually pretty good considering CD was format was released in 1982. It's actually very difficult to fully utilize the Signal to Noise ratio CD offers even today
The topping 90se has a signal to noise ratio of 129.5 dB which is equivalent to 21.5 bits.
One potential way to utilize more than 20 bits is to have the track contain very loud low frequency sounds potentially allowing 130 dB of peak volume without damage to the ears, you would also need a very quiet room for that (ideally less than 0dB noise).
The ultrasonics high resolution audio often contain can however make an audible difference
I did my own test to confirm this (XY blind test)
Test0: i preferred 192 KS/s to 48 KS/s 9 of 10 times (p = 0.02148)
Test1: i preferred 44.1 KS/s to 96 KS/s 30 of 43 times (p = 0.01372)
Test1 was a piano track and while the 96 KS/s version did sound more like a piano i actually liked it better when the ultrasonic were cut off, this illustrates that often higher accuracy will not actually be more pleasing to listen to.
The manufacturer of my speaker claims they will reach 32 Khz within ±3 dB but i have not looked at any independent measurements.
The topping 90se has a signal to noise ratio of 129.5 dB which is equivalent to 21.5 bits.
One potential way to utilize more than 20 bits is to have the track contain very loud low frequency sounds potentially allowing 130 dB of peak volume without damage to the ears, you would also need a very quiet room for that (ideally less than 0dB noise).
The ultrasonics high resolution audio often contain can however make an audible difference
I did my own test to confirm this (XY blind test)
Test0: i preferred 192 KS/s to 48 KS/s 9 of 10 times (p = 0.02148)
Test1: i preferred 44.1 KS/s to 96 KS/s 30 of 43 times (p = 0.01372)
Test1 was a piano track and while the 96 KS/s version did sound more like a piano i actually liked it better when the ultrasonic were cut off, this illustrates that often higher accuracy will not actually be more pleasing to listen to.
The manufacturer of my speaker claims they will reach 32 Khz within ±3 dB but i have not looked at any independent measurements.