Benefit of recording 32-bit audio?

First of all - where is the proof of the performance benefit Reiknir? Turning off Hyper-threading actually makes a difference in performance, recording @ 32 float versus 24 fixed does not - at least in my testing. Simply stating that it makes a difference does not make it so. Also, recording at 32 float requires conversion at the time of recording (converters are fixed point) and we are also writing more data to the drive than fixed point. My system is most stressed when recording at low latencies - there is no evidence that using 32 float files improves this. One could argue that the system is MORE stressed doing the 32 float conversion when recording. The reality is that there is no noticeable difference - just bigger files.