That's false because they can't pick and choose the components of an SoC. It stands for System on a Chip for a reason, that's exactly what it is, the 24 bit DAC on that thing isn't magically removed. Whether or not it's active is one thing, but it's 100% there, and Poweramp sounds so different from the stock player that it wouldn't be surprising if it really is using that 24 bit DAC.