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"Of course, at normal listening levels, little to no benefit existsfor either 24-bit audio, or hi-end DAC/amp/DAPs"
I don't understand the above statement; if not at normal listening levels, then at which levels do benefits of 24-bit audio or hi end/DAC/amp/DAPS exist?
At extremely high volumes. To even approach theoretical benefit of 24-bit audio, you need to listen at levels which approach the lower bounds of 24-bit's theoretical dynamic range, signal to noise ratio, and stereo separation. Most listening levels don't even come close to saturating pre-amped 16-bit audio.