John, the capsule and the first analog stage are essentially the same as in the analog KM 184, no?
Since those two things are the main noise sources in any condenser microphone, and since in the analog KM 184 they combine to create a 22 dB SPL equivalent noise floor (CCIR), it is difficult to see how any A/D converter could reduce this noise level by 30 dB, since that noise is permanently a part of the signal which is fed to the converter.
Given these facts, if it were in fact possible to reduce the noise by 30 dB in the digital version then logically, it should be possible to reduce the analog KM 184's noise level by 30 dB as well. However, this is clearly not the case. So something is very wrong with this 30 dB figure.
Or perhaps the problem is with the way this figure is being used. It seems to describe the maximum theoretical dynamic range of the binary data stream, rather than saying anything about the dynamic range of an actual microphone which produces that data stream. But say I estimate your height to be 6 feet, 1 inch--it doesn't make my guess any more accurate if I write that as 73.000000000 inches; it's still just an estimate. Those extra zeroes are just "marketing bits."
--best regards