there lots of "moving parts" and nuances - signals, noise require bandwidth and frequency response specs to be really usable in calculations, detailed comparisons, then there is the reference level for dB - you have to determine by context whether analog, digital signals or SPL are being discussed
I did use both SPL and digital dB in the above posts
the simplest for casual conversations is to use the flat response in the full Nyquist bandwidth S/N approximation of 6 dB/bit for digital signals with "0" being the top of the scale
SPL has a reference pressure level that puts "0" close to human hearing threshold a our higher sensitivity frequency range
24 bit PCM words is just a digital "container" specification - DAW sometimes use 32 or even 64 bit wordlengths to allow many processing steps without worries about quantization errors
audio signal "information" is limited by Shannon-Hartley Channel Capacity Theorem; transducer, electronics (preamps, ADC input), room noise and by microphone, electronics bandwidth, ADC anti-alias filtering and sample rate
no one has ever recorded "24 bit", 144 dB S/N audio in a musical performance, no "24 bit" input noise audio bandwidth ADC exist ~120 dB S/N is about what the best monolithic audio ADC can do today ~"20 bits" of audio signal
but for testing a DAC it is possible to feed them a digitally synthesized 24 bit signal