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No, thats not right.
When dealing with lossy audio formats, stop thinking about bitdepth entirely, because its not a concept it tries to maintain at all. You can write a lossy decoder that decodes to 16-bit integer, or you can write one that decodes to 32-bit floating point. Or any other data format if you're so inclined.
There are no guarantees that any amount of bits from the source are maintained accurately, and there is no way to generally tell how many bits of actual "precision" a lossy decoder outputs. This can and will vary between different formats, decoder implementations, and even the material in question.
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LAV Filters - open source ffmpeg based media splitter and decoders
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