Parroting back what Doug Oade has said previously, the M1/D100 will take a 20-bit signal and dither it down to 16-bit. So you could run 24/48 or 24/44.1 from the V3 to a laptop and also to a M1/D100 and the DAT will truncate 4 bits to 20 bit and then dither down to 16 bit, which should still sound good. If you have a M1/D100, this would help if you wanted to do 24/48 with a 16/48 DAT backup, but it doesn't help if you want to do 24/96.