I would think that the 32 bit DAC would be able to better approach the ability to produce an analog output than a 24 bit DAC as it can resolve the output to a much finer degree. It doesn't mean it will sound better, only that it will cost more.
To me, digital music sounds as close to the original right now as it is ever likely to. There are so many manipulations between the actual generation of the sound of an instrument and the playing of music in your music area that no one can actually discern what equipment sounds closest. If it sounds good to you then it must be the best.