If you're sending the exported file out for mastering, or doing further mastering yourself, Sonar's dithering should be turned off, as dithering needs to be done on the very last stage of the mastering process.
I have had great results exporting to 32 bit, then using the 32 bit file to master from.
If the final objective of your process is a CD, then 24 bit is probably enough . . . then you dither it down to 16 bit.
. . . but exporting it as 32 bit leaves some flexibility, if a CD is not the intended final outcome.
I think it's more important to have the overall levels right when exporting for mastering purposes, as the mastering process needs to have some headroom to actually be able to apply mastering type effects, such as limiting and equalization.