Here is the explanation from the Lyngdorf site. I understand the point and just know it, the unit, sounds very good:) Someone smarter than I in these matters, such as Almag, can perhaps comment on the theory anyway.
"ICC (INTER-SAMPLE CLIPPING CORRECTION)
When music is being mastered, the level is often very high; upon analysis, you will often find several consecutive maximum samples, indicating something has been clipped away from the original signal. Audio that exceeds 0 dBFS (decibels relative to full scale) will sound very compressed because the headroom is nonexistent. This harsh sound is an unfortunate trend in the music industry and is typically referred to as “the loudness war.”
In order to compensate for this, we have created ICC (Inter-sample Clipping Correction). With ICC, the TDAI-2170 can automatically adjust up to 12dB headroom in the signal processing to avoid clipping of the signal. Through this you will enjoy the full dynamic range and a more natural sound."
http://www.lyngdorf.com/media/43162/without-icc.jpg?width=1800&height=1350&mode=crop&qua...
http://www.lyngdorf.com/media/43163/with-icc.jpg?width=1800&height=1350&mode=crop&qualit...
"ICC (INTER-SAMPLE CLIPPING CORRECTION)
When music is being mastered, the level is often very high; upon analysis, you will often find several consecutive maximum samples, indicating something has been clipped away from the original signal. Audio that exceeds 0 dBFS (decibels relative to full scale) will sound very compressed because the headroom is nonexistent. This harsh sound is an unfortunate trend in the music industry and is typically referred to as “the loudness war.”
In order to compensate for this, we have created ICC (Inter-sample Clipping Correction). With ICC, the TDAI-2170 can automatically adjust up to 12dB headroom in the signal processing to avoid clipping of the signal. Through this you will enjoy the full dynamic range and a more natural sound."
http://www.lyngdorf.com/media/43162/without-icc.jpg?width=1800&height=1350&mode=crop&qua...
http://www.lyngdorf.com/media/43163/with-icc.jpg?width=1800&height=1350&mode=crop&qualit...