The music industry is struggling to define High-Resolution Audio or "HRA". In doing so, most have focused on the delivery formats - analog vs. digital, 24-bits vs. 16-bits, 1X vs. 2X and 4X sample rates, PCM vs. DSD, uncompressed vs. compressed.
But, High-Resolution Audio is much more than the delivery format ...
"High-Resolution Audio Requires High-Resolution Performance at all Stages of the Recording and Playback Chain"
"Digital audio is limited to a finite number of steps."
"24-bit audio has more resolution than 16-bit audio."
While it is true that digital systems quantize the amplitude of the audio signal to the nearest step in the digital encoding system, this does not necessarily mean that digital systems cannot have infinite resolution. Contrary to popular belief, digital systems can provide infinite amplitude resolution if they are properly dithered.