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FACTS:

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Info about "bit-depth"...

Bit Depth refers to the number of bits you have to capture audio. The easiest way to envision this is as a series of levels, that audio energy can be sliced at any given moment in time.

With 16 bit audio, there are 65,536 possible levels. With every bit of greater resolution, the number of levels double. By the time we get to 24 bit, we actually have 16,777,216 levels.

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Mastering...

Mastering is a form of audio post-production, is the process of preparing and transferring recorded audio from a source containing the final mix to a data storage device (the master); the source from which all copies will be produced (via methods such as pressing, duplication or replication).

The format of choice these days is digital masters, although analog masters, such as audio tapes, are still being used by the manufacturing industry and a few engineers who specialize in analog mastering.