Is this the highest realm - 32bit sound -

how can then real 24/192 be played? dependind on how its recorded?

how can 32bit be achieved?

True 32-bit audio represents a dynamic range of more than 192db, which would seem to be overkill in any conceivable home circumstances. It also would seem to be technically unachievable in any meaningful way, because low level electrical noise in the analog parts of the system would swamp the resolution provided by the lower order bits.

Regards,
-- Al

There are no 32-bit analog to digital converters. Actually, I believe there are no true 24-bit converters either. Most DAWs allow 32-bit data storage. It's needed in those applications because of DSP processing both past and anticipated.