I should clarify that dither is typically used when needing to reduce bit-depth, and perhaps that is why Jimna doesn't like it. Personally I have nothing against dithering as done properly it can benefit a recording. Perhaps I shouldn't compare the two since since the processes are significantly different.

I would also much rather use a digital source when applying advanced processing to the signal, as analog has all sorts of phase & linearity problems. And all else being equal (ie, quality & cost), I would choose a 32-bit DAC over a 24-bit DAC because it would allow maintaining the full 24-bit source resolution throughout the processing. The question is how much more does a 32-bit DAC cost than a 24-bit one and are the analog output drivers just of good in terms of quality? Gonk has already covered this. The difference between Audyssey and Trinnov will be more significant than the difference between 24 bit vs 32 bit, just like the brand of DAC (e.g., implementation) will make more difference too.

I don't see it as a marketing ploy when Onkyo doesn't dwell on using 32-bit DAC's. It's possible that they choose them because the parts will have longer availability than the previous generation, granted I'm sure public relations didn't mind.