Indeed, but a displayed 0db in any input stage to an analogue to digital interface is rarely the using all the bits - "0 dB" is usually pitched in a place that still gives you some wriggle room - actual -6dB or something like that. Headroom in this context is the ability to record a decent digital signal with plenty spare before the hard-stop occurs - ie you run out of bits! I'm not arguing that 32 bits isn't better - it is. I'm arguing that on a technical level, if a 144dB range is insufficient for your tracking needs then the issues are probably elsewhere.