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1400 = front two channels use 24/192 DACS
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2400 = 24/192 for all channels
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If you read the manual of the 1400 is says:
192kHz/24-Bit Digital-to-Analog Converters
The RX-V1400 uses extremely high
performance 192kHz/24-bit digital-to analog converters for all 7 channels.
Kevin