My sounddevices mixpre 10 records in 32 bits. Granted not all of those bits will be significant, but the preamps are good enough to take 24 bits to the limit.

32 bits are less critical to set the gain for (more headroom) and audio files are tiny anyways (compared to say, video). So in a practical sense I need to be less precise with setting the gain, or can record a bit more dynamic events. I am very happy with the results.

Sounddevices has a good explaination if you are curious: https://www.sounddevices.com/32-bit-float-files-explained/