24 bit is an integer format and provides ample dynamic range.
32 bit is a float format and provides the advantage of being able to drive the signal above 0 dBFS without a penalty as the volume can be lowered later at any time without losing signal information.
So if you are creating the files in the middle of production and you are not carefully paying attention to be below 0 dBFS use the float format.
If your disc space is low than use 24 bit.
Otherwise it doesn’t matter much.