DIY 24bit Mic level A/D -> SPDIF out?

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I didn't find much seaching around (just a well known one based on some Cirrus chips). I was dismayed to find most low cost portable field recorders use 92-96 dB max dynamic range cheap (24bit?) A/D's. I would like to be more lazy about setting input level and worrying about wind noise and use post processing on the files. Many mics routinely do >110dB DR. Battery power a must.

Another question - SPDIF has 24 spaces for bits but I've come across devices that only take 16 of them. This was a long time ago, do most devices now recognize them? Forgive my ignorance, this digital stuff is not my game :)
 
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