AKG414XLS signal to noise ratio = 88 dB (14.7 bits)
(source: AKG spec sheet)
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Lets get the facts straight: Bit depth means the maximum dynamic range, 6 dB for each bit. Sample rate determines the frequency range, max frequency = sampling rate/2. There is NOTHING more to this, no hidden "resolution" things. Photo analogy does not work, we do not enlarge audio.
When the dynamic range of the recording system gets past the weakest link in the system, there is enough DR. When the upper frequency gets past the human hearing, we have enough samples. That's it. Having some more does not hurt, it might come in handy with heavy editing. With normal recordings, not.
I have not seen or heard about a scientific double blind tests where people have been able to discern between top quality 16/44.1k and 24/96k. I know several tests where they were NOT able to tell live analog from 16/44.1, or 24/96k downsampled to 16 /44.1 from the original signal. 16/44.1k is good enough for me as the final product.
We have the tools to make audio perfect, only if we learned to use the best available mics, acoustics, and set the levels corectly...