[SOLVED] Anyone explain this to me please?

[Tim Curtis]

De decode line is about the bandwith from the Flac file. The bandwidth in pcm from 16b/44.1 a lot more (2 bytes * 2 channels * 44100 samples p/s).

And if you didn't forced 24bit, maybe you are using software volume?
I thought (@Tim Curtis can you confirm or deny this ? ;-) ) if software volume is used, MPD uses 24bit.

You have a good memory!

Yes, MPD software volume will force 24 bit.

The OP has an IQAudio DAC+ which should support Hardware volume.