[splitdisk]

It's my understanding that 24 bit audio can capture the quieter sounds in greater detail than 16 bit. So say if you EQ out a frequency range in order to "zoom in" on a much quieter range, like the motorcycle vs. whisper, you can hear the whisper in as much detail as a full CD quality recording.

For playback though, I agree that 14 bits are probably enough. Even high quality mastering tape has the equivalent of about 12 bits of dynamic range, which is fine. Many fabled analog pieces of equipment have terrible signal-noise characteristics, but are still valued for other reasons (coloration, distortion etc...)-which is all fine by me.