Also all busses are at the least 32bit, so this sounds counter intuitive but recording 32bit places less stress on the computer (with the exception of storage subsystems).
As for sound quality you will not really hear a difference, the problem with PCM is that increases in bit and frequency rates give much smaller advances in sound quality than they do with Delta modulation for instance, although increasing sample rates above 50k will increase detail in high frequencies and up the filter like Nyquist behaviour outside of most peoples hearing range. However, 32bit does have a huge advantage if you do signal processing involves a lot of data reduction like noise reduction, click removal, extreme levelling and EQ etc., you simply have bits to spare so to speak, In the archival world people are moving to 64 bit files and processing for this reason, i.e. not the initial sound quality which stays the same effectively but the quality of the end result after large chunks of the original data has been removed in the NR and artefact removal processes.