Recording at 32 bit and 352800 Hz

My audio interphase is capable up to 24 bit and 192000 Hz

Is there any advantage in recording at 32 bit and 352800 Hz?
I have been experimenting with these settings in order to create DSD music files with separate conversion software, dBpoweramp and JRiver

The results obtained so far indicate to me that they are better than 24bit 192000 Flac files from the same source.

I am using the latest Audacity version on El Capitan and Catalina macOS laptops.

Thank You


Manny

32-bit float has advantages when processing the audio. Audacity records in 32-bit float by default.


44100 Hz sample rate is the minimum for full bandwidth audio and is the standard for audio CDs.
48000 Hz sample rate is the standard for DVDs.

Some audio professionals argue that 96000 Hz is marginally better (when using professional audio equipment) as it allows more headroom above the audio frequency range. The benefit is marginal at best, and has the downside of doubling the amount of data, so making CPU and disk work harder, slowing down processing, and doubling the amount of disk space used.

For normal audio there is no benefit to recording at a higher sample rate than 96 kHz, in fact doing so will usually reduce the sound quality.

My recommendation would be to use 44100 / 32-bit float unless producing audio for video. If producing audio for video, use 48000 / 32-bit float.