With 16-bit quantisation introducing (IIRC) -96dB level of noise to the recording, what would 24-bit recording ever achieve if I never record better than -93dB?
First, I have not had my hands on the PCM-M10, but I have done a test of my Roland R-05, which I think is very similar (if not identical) to the Sony. The test is here:
http://www.b4net.dk/?page_id=111 if you want to have a look. Might give you also some ideas of how to measure and correlate the various metrics.
Anyway, I also found a converter noise floor around -93 dBFS in 16-bit mode. If you go to 24-bit mode, the converter noise floor drops to around 98 dBFS, so around 5-6 dB improvement is what you get. Note that a signal that would register at the same level would of course be very noisy, but you would still be able to hear it... and you get "free dithering" at this level ;-)
I use always 24 bit recording, unless I would need to absolutely reduce the size of the files. It is maybe still just small improvement, but for a signal at, say -60 dBFS, a 24 bit recording will still give you more effective resolution (around 1 bit extra when compared to the noise) and maybe slightly less distortion also. But of course it is better to record at slightly higher levels.
NB I noticed this value when I was trying to measure the EIN of the device. I can assume therefore that the EIN for the PCM-M10 at zero gain is -93dB, though I had expected better.
No, you need to take into account the actual amplification in the preamp i.e. know the absolute input sensitivity. If, say, your nominal 0 dBFS level is at -7 dBu at the default settings, and you have additional attenuation in the preamp of, say, 10 dB for your measurement, then your EIN would be -93dB - 7dB - 10dB, i.e. -110 dBu. You cannot assume the specified sensitivity, but have to measure that also yourself.
In most cases, when you measure -93dBFS noise level (16 bit), it is the converter noise you see.
The best EIN will usually be achieved at max preamp gain, and you may rather measure -e.g. a 73dBFS noise floor when using the microphone input at +20 dB max attenuation on top of the "default" 0 dBFS level of -27 dBu, which means the EIN is around -120dBu, or some such.
-- Per.