I have just been having an interesting chat with Stephan Peus, who sends you (DSatz) his regards.
He says that, in theory you are correct - but - not in practice.
In practice you do not know what is going to happen next and you have to allow headroom in the microphone pre-amplifier and the ADC to account for these unknowns.
What you are doing is not gaining extra s/n, but not reducing the theoretical s/n as you have to do with an analogue microphone. The mic. pre. will add noise, and will be working below the theoretical figure as you have to allow headroom for unexpected peaks etc.. The ADC will not be working at the theoretical figure as you, again, have to allow for these unexpected peaks.
With the digital mics, you do not have to do this and can use all the dynamic range of the microphone.
This is where the gain occurs.
I hope this is clear - if not, please give Stephan a ring at Neumann who will make it clear to you (he is a nice helpful chap).
If you only look at the theoretical, you are correct - in the real world you get the gains because you have to allow headroom for the unexpected.
Phew!