Sample rate will not matter for headroom. 24 bit gives an additional 48 dB of quantization signal to noise ratio over 16 bit.

32 dB will offer another 48 dB of quantization signal to noise ratio over 24 bit.

Note: this is not the actual entire signal chain signal to noise ratio - just the noise do to the dithering between the amplitude represented in a single bit - the 'flip' between what the a/d converter considers zero level, and the first blip off of zero level.

The math works out to 6 dB of qsnr increase for every bit.

-Scott

My Songs, photos, writing,etc.
My Sound Cloud