Here’s the thing, I don’t think you will ever know for sure if the change in chip is what allowed the person to hear differently, simply because they will never change the chip in isolation. They will release that change with a new generation of device which will have several changes. So which change made the difference?
All I know is that back when I started fitting, around the office, everyone knew who the “difficult” patients were. I made everyone stop calling them “crazies” because I believe they all have legitimate complaints - and just need legitimate explanations for those complaints. I also know that a lot of people say that one generation newer product does not make that big of a difference. But I KNOW that each time a new product comes out, that group of “difficult” patients gets smaller. There are always a few of them who say something like, “This is what I was hoping for when I bought my last ones. Why couldn’t I have got these back then?”
So even though they may not be able to describe exactly what it is that is better, they ARE able to detect a difference and some detect enough difference that it is worth it to them to upgrade. So will someone ever say, “Man, that 24-bit sound is so much better than the crappy 16-bit sound!”? Probably not. But if they like the newer device’s sound better, who is to say that the reason is not because of the greater bit depth?