Yes, the CD and DDP would automatically truncate to 16 bit if you don’t use dither. The CUE/WAV not so, which is why I would dither and force 44.1 16bit in the CUE/WAV render file properties. And dither for the CD and DDP.
Some programs can only read 16 bit CUE/WAV, but most of the audiophile programs can deal with 96K 24 bit or even 32 bit float CUE/WAV. I tested many of them a while ago, thinking that might be a great step above DDP for a hi-res “image” file. But commercial hi-res files are individual track files anyway (except Blu-Ray audio I think), so that’s what’s normally ordered.