A more interesting question is whether to use 24-bit or 16-bit for transfer of poorly recorded oral histories on cassettes. Certainly 24-bit makes a difference on recordings of music, even those recorded poorly. We always do 24-bit transfers, even at 44.1/48 kHz SR. Removal of environment noises in the background of the recording will benefit from 24-bit. Even nuances in the speaker's voice will be more apparent at 24-bit. However, if the recording is relatively free of background and ambient noise, and the words are more important than the details of the speaker's voice, then 16-bit transfers can be perfectly acceptable.