SoundDevices is 32bit-fp
Low Level Signals: 32-bit Float versus 24-bit - Sound Devices
they have a good explanation here
I would say it’s fairly relevant if you are working in film/post, where you have to deal with maybe a blank gunshot, and quiet dialogue all in a single take.
Lots of other scenarios, I’m always pulling little random unintended nuggets of sounds and speak during sessions picked up by mics.
All of Steinbergs UR interfaces are 32bit.
the new Prism Dream is 32bit
ADA-128 Modular AD/DA Convertor - Prism Sound
the Crane Song Solaris is 32bit