They probably included a number of other improvements, but 32-bit recording has nothing to do with improving results over 24-bit (used properly).
You can read my comment on 32-bit half-way in my too-long post here :
The UR-C series are great units!! But 32-bit recording is pure marketing fluff.
N.B. The 32-bit “integer” format of UR-C units is not to be confused with 32-bit “float” format, esp. when combined with dual ADC converters! Two completely different beasts.