Benefit of recording 32-bit audio?

There are 2, less processing as Cubase works in 32bitfloat internally. Huge headroom, you don’t have to worry about additive EQ clipping the signal, when going to disk.
I do mostly rock-pop stuff, where I don’t use excessive processing and 24bit is more than fine. The file size in 32bit float is not that much bigger, as long as I can run 100-150 tracks I don’t mind, any 7200rpm disk should do that. To be clear there should not be any audible difference between them.