16-bit transfer to 24-bit
Q: I’m ripping my CD collection into my computer using a S/PDIF digital connection. Is there an advantage to setting the computer audio software for 24 bits?
A: In most cases, when a 16-bit source is recorded digitally into a 24-bit format, the last eight bits (the least significant bits) are set to zero, so there will probably not be any advantage. If you should go to burn those files back to CD, the last eight bits would probably be truncated; again, no benefit.
Actually, there is a disadvantage: those 16-bit tracks from the CD will require 50% more hard drive space if stored as 24-bit files.