They do some processing at higher bitrates. If they have a digital volume control it is better to start with 32 bits than 24 since they will basically throw away bits later.
Other processing than volume is possible and there it is also better to start with more bits.
For sampling frequency it is usually the filtering you want to improve. They need to have filters and the filters affect the sound quality. If they start with 96kHz the filter hopefully only affects a part of the spectrum we can't hear.
There are articles about this If you google. For everyone saying that you can't improve the signal from what was as input that is actually wrong. You may make it worse but you can calculate more samples in a way that it probably improves the sound for most music. You just need math and a very fast processor. The Chord MScaler does this if I am not mistaken.
Other processing than volume is possible and there it is also better to start with more bits.
For sampling frequency it is usually the filtering you want to improve. They need to have filters and the filters affect the sound quality. If they start with 96kHz the filter hopefully only affects a part of the spectrum we can't hear.
There are articles about this If you google. For everyone saying that you can't improve the signal from what was as input that is actually wrong. You may make it worse but you can calculate more samples in a way that it probably improves the sound for most music. You just need math and a very fast processor. The Chord MScaler does this if I am not mistaken.