I saw this explanation on another website and thought that it had some good detail.
http://www.androidauthority.com/why-you-dont-want-that-32-bit-dac-667621/
I have an LG V10 and really could not tell the difference with a Blackberry Passport
http://www.androidauthority.com/why-you-dont-want-that-32-bit-dac-667621/
I have an LG V10 and really could not tell the difference with a Blackberry Passport