Internal DSP processing 24/96?

[f1eng]

Whether there is or isn't internal oversampling normally only depends on exploiting how the actual DAC in the device works and the reconstruction filter chosen. More bits gives more freedom for DSP calculation accuracy so internally the more bits the better, in principle, but since I believe there are no domestic analogue electronics better than 20 bit (amplifiers normally nowhere near this) and LPs are 11 bit and FM radio 14 bit, more than 16 bit for actual playback has been considered unnecessary for decades, technically (but not for convincing marketing, it would seem).