The benefits of 32 bit audio are largely confined to when you are applying "processing" to the file, such as when you edit, compress, equalize, and mix audio files already recorded.
When you consider the infinitesimally small gradations of amplitude provided by the resolution of 32 bits (floating or fixed point), you can see that it would be extremely difficult to build analog circuitry that could accurately portray this, as this amount of resolution will be swamped by the noise of the atoms banging against each other in the copper wire. In most cases, the reconstruction filter of any decently designed D to A converter will smooth out the "in-betweens" that occur between successive samples in the stream. I would seriously doubt whether you could hear any difference between the same material as 24 bit playback, and some (currently unavailable) 32 bit converter, even if you were to listen in an extremely well insulated environment, deep underground, well shielded from all but cosmic rays, over some yet to be invented ultra-linear playback transducer, through the ears of a newborn baby.
Yes, 32 is a bigger number than 24, but don't be impressed by bigger numbers - circuit design of both digital and analog signal chain electronics, along with the quality of the playback amplifier and speakers will affect your listening experience to a far greater degree.
Frank Lockwood
https://LockwoodARS.com
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