DEVIALET POWER AMP, Will there ever be a power amp...

[Jean-Marie]

For what it's worth, I recall seeing 40-bit floating-point at 384 kHz as the internal operating sample depth and rate.  If I remember correctly, the 40-bit floating-point format is supported natively by SHARC DSPs so this isn't as random as it might at first appear.

Your recollection is correct, here is an example:  (notably this predates the Pro series)

https://www.devialet.com/media/wysiwyg/d...al-8-1.pdf

MAT DSD Core technology converts the DSD format into Expert internal native PCM 40 bits / 384 kHz format thanks to an optimized algorithm, limiting the amount of computational operations on the audio stream. Using only 15 bit perfect additions (no multiplication, no storage), the MAT algorithm performs a 128 taps, linear phase FIR (Finite Impulse Response) digital filter ensuring the conversion of the DSD format into internal native PCM format with truly outstanding performances

^
|_____ This absolutely. 

Thanks to @thumb5 more accurate recollection I was able to find the same document as @Confused but was too slow. 

Kudos to both!

Jean-Marie