I don't know for sure which decoders are outputting what, if eac3to doesn't patch the bitdepth to 24bit. ArcSoft outputs 16bit without the patching, I think. To which bitdepth libav/ffmpeg decodes, depends on the libav/ffmpeg version and the decoder/media player which uses it. If you decode by using eac3to, you will always get full bitdepth.
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