If you are recording at 24bit/96kHz, when you have finished your final stereo mix, using a 2 track audio editor, you can dither the file to 16bit, and convert the sample rate back down to 44.1k
I cant really explain how dither works, except that it adds random noise (1's and 0's) and then creates a new value for the LSB from the last 8 bits.........
You will end up with a wider dynamic range, and better quality digital than if you just record at 16 bit/44.1kHz from the start.
Digital is Mind Blowing....I love it!
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