12bit 16bit whatever bit and ARM/ATMEGA

http://www.ebay.com.au/itm/ADS1213P-22-Bit-Analog-to-Digital-Converter-ADC-w-Multiplexer-ADS1213-Qty-2-/370644761313?pt=LH_DefaultDomain_0&hash=item564c263ae1

since this is a 22bit, you presumably sample at 22bit and then output it to the speakers without much sound quality loss?... and that could in theory be done? / has been?