32bit FLOAT is 24 bits of audio data, and has the unique advantage of being the typical internal processing format of plugins and audio workstations, due to th

32bit FLOAT is 24 bits of audio data, and has the unique advantage of being the typical internal processing format of plugins and audio workstations, due to the desire for headroom while processing to avoid artifacts from overflows of various kinds, among other things. (Upsampling is also common before performing calculations that may alias or mirror.) The stacked ADC approach does allow for a wider overall dynamic range, but I would be skeptical of the physical transducers capabilities in using it all, but the 32-but float format here appears to be largely about lossless transfer to a DAW such that further processing is lossless, as we are not converting from int to float and back. This format could then be said to be useful as a master media format. The article in the OP is about a flac containing a 32-bit int audio stream, however, which appears less useful and not at all related to 32-bit float