http://www.surcode.com/

I did a little reading, and Surcode 5.1 DTS CDs can be 16/44.1, 24/44.1, or 32/44.1 with a fixed data rate of 1234 kbps. So if you're using 24/44.1 x 5.1 channels or 32/44.1 x 5.1 channels it's going to use more lossy compression than 16/44.1 x 5.1. And there are no 32 bit DA converters in use in consumer receivers or preamp/processors that I'm aware of.

I doubt that any of the commercial DTS CDs use 24/44.1 x 5.1. Couldn't find any info to confrim that though here:
http://www.dtsonline.com/shopping/catalogue/music.php
I have the DTS DVD-A release of Medeski Martin and Wood's Uninvisible and it lists the playback options on the back of the case: 16/48 PCM stereo, 24/48 DTS 6.1, and 24/48 MLP lossless 5.1. I have played back the DTS track through 2 channels and it sounds much better than the PCM stereo track, so it must be 24 bit. I've never bought a DTS 5.1 CD, so I can't say what the specs say on the back of the case. DTS for DVD can use a data rate of 768 kbps or 1536 kbps at up to 24/96. They say that since there isn't much info in the 24kHz to 48kHz frequency range, that 24/96 wouldn't use that much more lossy compression than 24/48. The DTS 96/24 codec is pretty rare, though, you have to have a special receiver or player and discs with this codec built in to play back the full 96/24. Regular DTS is a max of 24/48. If you only have regular DTS, a disc encoded with DTS 96/24 will be played back at 24/48.
http://www.dtsonline.com/consumer/te...t-a-glance.php

DTS HD Master lossless for Blu-Ray and HDDVD is great, 24/96 surround sound, and lossless.