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If by REAL we mean that they measure 24 Bit ENOB or more, no.
The ESS Sabre currently leads the field with around 22 Bit ENOB on the DAC Side. Plus, I kind of take exception to the use of lowish bit parts with dither to get there, though some disagree.
On a hardware level the ESS Sabre has enough hardware resolution to handle 16/44 directly (no noise shaping), which is probably why it reportedly sound so good and is so much better than competitors chips. They have given the Chip enough real resolution to take on old multibit chips, but the penalty is a very large die and a cost that makes you think of buying a pair of K Grade PCM1704 instead, if you are me...
If we mean with real 24 Bit's implemented in a multibit architecture, there is the TI/BB PCM1704, however it's ENOB is more like 18.5 Bits. You can theoretically parallel several and implement "analogue oversampling" into the bargain, with 16 pcs in parallel you should get 20.5Bit ENOB without any mathematical tricks.
Then there is the MSB DAC, but last time I looked you could not buy it (internal use by MSB only) which is what we called a hybrid integrated circuit in the old days and the long announced Arda Tech DAC, which to this day appears to be lacking shipping silicone.
If you are lucky, the PCM63 and AD1862 can still be found despite being long discontinued. Both are "only" 20 Bit but they offer close to 20 Bit Enob and as they can run at 8 or 16 Times Oversampling one could combine them with a PWM Modulator to gain 8 or 16 more levels, which is 3 or 4 extra Bits...
Ciao T
Άντε τώρα να τα εξηγήσεις αυτά στον μέσο χαϊεντά, που νομίζει ότι λέμε για το Sabre τόσο καιρό βασιζόμενοι στα ίδια κριτήρια που χρησιμοποιούν εκείνος για τις επιλογές του (δηλ. κατά βάση το εξής ένα, αυτό που χρησιμοποείται και για τη