Unless they are 24 bit files on data cd there will be no need to dither them back to 16
bit. If they play in a cd player they will be 16 bit, unless you are expanding word length
purely for processing purposes which is arguably not worth doing as most processing will
happen within the DAW at 32 bit float internally.
I would just got for
subjective improvements eq etc. nothing too extreme.
cheers
SafeandSound Mastering
Audio Mastering