Benefit of recording 32-bit audio?

Regarding the oft-related issue of sample rates, are you able to explain why Universal Audio upscales most of their UAD plugins to 192k for internal processing, then downscales back to the project rate.

There is no mention of it in marketing materials, and it is only mentioned in the Operation Manual in regard to latency considerations. Why would they do it if it was not necessary, especially as the extra processing undermines their UAD cards’ plugin number capacity and latency?

And what implications does it have for DAW users, who do a lot of complex processing to get their end result which may be just 44.1k, or even an MP3?

And just to be clear, this is a separate issue from what people can distinguish between as far as the end product goes, where the testing has involved only a single sample rate change and has shown people generally cannot distinguish.