does 32 bit make a difference over 24 bit?

I have heard very sizable differences in absolute sound quality between the 24/32 bit players and DACs I have used.

Gztone, interesting timing; I currently have my two Pathos Classic One MkIII units set up Mono and am using the Simaudio Moon Evolution 750D as source (I reviewed both for Dagogo.com) I keep getting new levels of sound quality which crush the previous one using these sweet amps. I have been using the 750D in conjunction with the Pathi as one of my favored setups for well over a year now and the combo is superb.

You are obviously attempting to get an extremely high quality sound sensibly and I think I know how to help you do so. You can contact me via the Audio Asylum website if you wish to discuss further.

Robert, Simaudio wants to build a reputation of extremely fine sounding, very reliable gear, in which I think they are succeeding. I would guess the buyers of their products are looking for longer term components rather than a quick fix.
Also, the company does not seem to come out with updates as quickly as some other companies, so the upgrade path might be a bit slower.

Philipwu, one set of speakers I used was the Chapman T-77, but over time I also used the Kingsound King electrostatics. One of the Pathos Classic One MkIII integrated amps is not enough to drive the big electrostatic speakers well, but two units in bridged mode, or "Pathi" as I referred to them, will get the job done.

The amplifier which replaced the Pathi is the Wells Audio Innamorata, and while one of them can drive the King ESL, two of them passively vertically biamped are superb.