By default, Audirvāna is bit-perfect, meaning "True bit-perfect playback sends the audio file unaltered to the audio device. Bit depth, sample rate, and number of channels should remain unaltered. This, of course, requires the hardware to match the properties of the audio source exactly." (from here)
Sometimes Audirvāna displays your device playing a 16-bit at 24-bit file, but it's normal.
All that Audirvana does if it changes bit levels (16 to 24 or 24 to 32) is “zero padding.” This just means putting zeroes in the lowest bit registers. It doesn’t affect anything, any more than writing “1.00000000” instead of “1” affects the quantity. And neither does the reverse, such as when a 24-bit device is in the chain - that’s just changing “1.00000000” back to “1” again. No dither involved either way.
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