I have a lynx hilo and it does 32 bit input. It’s incredibly nice for recording because if the input hits clipping range you can just lower the volume on the 32 bit recording after the fact and the recording is preserved. Lots of high end DACs have a 32 bit input output option because of this.
Lynx hilo has 121dB input dynamic range and is built upon cs4398 which is a 24-bit DAC chip.
If your input clips, you usually don't need to lower it too much to protect your ADC, and if you recording the sounds so quiet they end up below 24bit noise floor after this, well they probably didn't clip in the first place and you most probably already facing bigger issues with mic/preamp/ambient noise and dynamic range.
Also, you mention hilo can take 32 bit input. Means, the signal is already digitized, and we're talking about recording?
