Benefit of recording 32-bit audio?

Yes, a little if the bus is not constrained, a lot if the bus is already constrained (or lane in modern PCI-E Chipsets), it is not a piece of knowledge that should change your life but rather like turning off Hyperthreading on an intel board or turning on the high resolution clock on a AMD board, a useful knowledge to have when diagnosing audio card errors and latencies.