That particular "fact" feels like pandering (slightly) to marketing needs. Yep, it's rubbish marketing, but in my experience, it doesn't matter.

What is harder to explain and of more importance is that the "extra bitness" provides two interesting benefits. The local volume control is done by analogue attenuation which means turn the volume down and the noise floor drops, too. The digital stream is not altered. 24-bit DACs would have a lower noise floor than 16-bit and this alone is IMO a good enough reason.

The other trick is that it can and will play audio from two Bluetooth sources simultaneously. Mixing that digitally needs at least an extra bit or two. 24-bit to the DAC gives them ample room to do that.

Wade.