Benefit of recording 32-bit audio?

http://www.youtube.com/watch?v=cIQ9IXSU > … e=youtu.be

Gone through the whole video and I almost bought it.

Fact is that more then 20 years ago the CD format was very often discussed and it became very clear that all CD players incorporated rounding error algoritmics to make playback of CD’s sound good (this is in fact told by software engineers who build these cd players), so in my book there is Always rounding algorithmics involved, the steps that have to be rounded become smaller as the samplerate increases.