EAC is a copy program for extracting CD's data.
Therefore, it is normal to read the data of CD on 16BIT 44.1K.
If you save it to 24 bits, it's a fake data.
All recording source(Analog, WAV, DSD direct) -> PCM -> edit -> PCM or DSD -> CD, SACD
1-bit data cannot be edited except for cutting and volume control.
Therefore, after editing with PCM (24, 32, or more bit WAV), convert to the dsd format to make SACD.