(Denon) Receiver DAC Questions

[EdwardGein]

While I'm very happy with my Denon 3801 Receivers, I noticed the digital & analog DAC's are 24 bit 96 & the newer ones like the 3805 are I think 24 192. Does this make a noticeable difference in CD audio sound or will the difference be relatively minor? What about DVD sound? If your CD players DAC is 24 192 & the receiver is 24 96 & your connecting by analog cables, you still won't get better then 24 96, correct? According to an article I just read online by Doug Blackburn, hometheatersound.com, it won't:

"Even the newest AV receivers and processors touting 24/192 DACs will convert analog signals derived from 24/192 DVD-A back to 24/96 due to limitations of the ADCs (Analog to Digital Converters). Furthermore, these same products may flaunt their dual-differential DACs on 2, or even 6 channels. Yet the ADCs are not dual differential. The 24/192 DACs may be the latest and greatest, but they will never process a signal derived from an original DVD-A, 24/192 bitstream because of the limitations of the analog to digital converters. The analog to digital conversion is most often applied to inputs from cassette players, VCRs, TV tuners and the like where the resolution of the ADCs is fine. But when the inputs are higher resolution formats like DVD-A or even a phono cartridge, you really don’t want the additional conversion steps if they can be avoided." Do you guys agree?