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I might be wrong about this but I believe that the oversampling rate is what determines how closely the analogue waveform is duplicated.
Over sampling is a 'trick' to mimic a higher read rate. The over-sampling interpolates the points between bit read points, this leads to an APPARENT higher sampling rate and hence a smoother digital pulse (and later analog waveform) is produced. 8x oversampling points were therefore developed, but remember, the actual information on the CD was not improved so the resolution or fidelity to the master (in this case the CD) was not improved. What this has done is spackle over any errors in the bit-read or errors from the CD itself. In other words the algorithms and mathematical calculations the digital filter portion of the DAC (technically prior to the DAC) must perform are staggering. This calculation rate is what forced the development of the 20 and 24 bit processors not to improve bit read rate but to do math. Once again this is making a best guess at the sound that lies between digital read points.
What I have learned about 1 bit vs. 24 bit or whatever is the more bits you have, the more resistors you have in the unit as each bit requires a resistor. More resistance = more heat = bad for an electronic component. And essentially, the build quality of the components used will override the perceptible difference between bits.
I am neither a proponent nor opponent to 16 bit, 1 bit, or 24 bit processing. I agree that too much or too little heat can be bad for electronics.... but the resister comment above doesn’t hold a lot of water (it could be right but theoretically…). The computing rate will increase heat (# of bits will increase heat) but I don’t know what the resistors have to do with it, resistors are in a circuit to drop voltage or limit current and release heat as an unwanted byproduct but thy can be sinked or located out of harms way.