I am not sure why but this discussion has turned into a war from a technical point of view. 32 bit float interfaces are not technological marvels and they do not outperform 24 bit interfaces because they are 32 bit. The main reason they are attractive to many is because they are floating point. This offers the ability to map 0dBFS to a lower dBU value without sacrificing dynamic range. So when you record your levels are already near 0dBFS and when you listen to the recordings you don't need to apply a lot of gain. But you still get to keep a lot of headroom in case something unexpected happens. It's also easier to use (especially for beginners) and maybe more consistent since there is no gain knob to adjust...

And sure you could do this with a single 24bit ADC but more is better. Right?