However, there is a legitimate purpose behind having higher dynamic range for production purposes and sample sources. There are some recording sources that can actually produce 32-bit audio. Plus, you might want to do some processing on the sound that would end up affecting the dynamic range, or otherwise benefit from the increased resolution. One example is nonlinear processing that generates new musical information from the original signal - you can of course just reduce the gain after processing, but you are then sacrificing some of the resolution of the new combined signal, which itself could otherwise be used by further downstream processes. This all happens post-recording, but can still be musically important before getting to the finished product.
This is why DAWs work in 32-bit or 64-bit processing internally, and why many high-quality sample libraries will come in 32-bit, especially smaller one-shots. I often convert samples to .flac for space reasons, and have to either skip 32-bit .wavs or downsample them to 24.