The difference between a -140dB noise floor and a -132dB noise floor is utterly irrelevant to you,
Yup.
I,
Yup
or anyone else
Nope.
There are many people out there for whom noise at that level might be subjectively relevant, even if the numbers say that it shouldn’t be detectable.
For example, there are seem to be many people who have a “favorite” noise-shaped dither, but use 24bit (or higher) output. This is a difference right in that same ~138-144dB ballpark.
For example most DACs have a theoretical SNR of around 120dB.
I agree that we can’t hear sounds at -132 or -140dBFS (and I think I made that clear in my post).
That said,
Human ears have a theoretical SNR of about 95dB, but by now we’ve figured out that the 96dB dynamic range of Redbook isn’t enough.
We’ve also figured out that while humans can only hear frequencies up to 22kHz, 44.1kHz isn’t enough. Both for direct reasons (psychoacoustic significance of impulse response, binning of ultrasonic content), and for indirect reasons (mastering at 44.1kHz requires steep filters that do damage).
Ladder DACs run into the limits of resistor manufacturering somewhere in the 18-20 bit range, but there are 24-32bit Ladder DACs on the market, and people still buy them and enjoy them more than the one they were using before.
DSP processes are routinely optimized to be much better than they need to be, too. Look at the stop-band attenuation of most low pass filters used for sample rate conversion. It’s usually way better than the science suggests that it needs to be.
Over-engineering is a way of life in this space. If we want to make a product that satisfies the people who are hunting down computer noise as much as the people who are staring deep into the eye of the spectrogram, we have to address many ways of thinking about and experiencing audio.