TAL-DAC is not an ordinary bit crusher or sample rate reducer. The plug-in is based on the TAL-Sampler sound engine. It emulates a sample recorded on a low sample rate with reduced bit depth and upsamples it to the desired host sample rate.
It's possible to choose different algorithms for the upsampling process to emulate the characteristics of different samplers. A low and high shelf EQ together with an AMP Drive in the reconstruction section allow it to approximate the sound character of different sampler AMPs. Also, it is possible to emulate hot recorded signals using the input volume knob.
This plug-in can be used on a wide range of audio material, but it's especially useful and authentic on drum sounds.