Tony,
IMO that is taking it even further down the logical path and one I think that is too far (been discussed many times about what is a true PCM DAC or true DSD DAC/most are "not true" to PCM or DSD due to nature of the circuitry involved or integrated within the DAC, and to a certain extent wide-narrow editing)
If we take this as far as you do, then ANY test involving DACs must utilise multiple different DAC solutions, which at some point the investigation would need to go that far I appreciate; but that is a very complex subject tbh as can be seen by the 70+ page thread discussions we have had on that in the past.
For now I cannot see the issue with native being defined outside of the DAC itself; meaning the original sampling rate and bit depth recorded at and maintained (lets assume the correct hardware and setup is used, and as I mentioned earlier the PCM or DSD files can be analysed and validated to ensure they have not been upsampled/downsampled-decimated/transcoded from one format/spec to another.
Otherwise you are just doing a 24bit decimation to 16bit test (along with whatever dither/algorithms used).
So unfortunately that also invalidates the test if focus is specifically 16bit vs 24bit
- note this is a different distinction to what Amir is doing and not same as the blog; Amir is showing that he is picking up a difference between an original file (which would had original recording rate/bit depth) to when it is downsampled/decimated.
As an example; lets say there is something different that Amir is picking up, well it can only be related to downsampling-decimation-dither because we only have an original 24-bit file that must be processed to 16-bit; assuming everything else is ok in terms of distortion/volume/synch offset/etc.
And that is why the linked blog is wrong to say 16bit VS 24bit, because in reality it is just 24bit decimated to 16bit, we never started with an original 16bit native recording to compare to a reiterated recording at 24bit (appreciate this has much complexity to it but then it is about the scope-context one is trying to present).
Anyway we are digressing from my OP a bit.
Cheers
Orb