If you hear an audible difference, the issue is probably what you are listening to the wav files in. If you use Winamp or windows media player or the like it can have issues with playing floating point files incorrectly because of how it interprets them. In something like Wavelab or Sound Forge they should sound the same, as your soundcard can only handle 24-bit output anyhow (and realistically resolves only maybe 20-21 bits).
In terms of the actual difference, both files have 24-bits of precision, a 32-bit FP file just maintains that over a large range of volumes. So if you take a 24-bit file, and cut the volume 24dB, you then only have 20-bits of precision in that signal since the 4 most significant bits are now silence. With a 32-bit file, the 24-bits of precision is maintained down to a very low level. Likewise a floating point signal can exceed 0dBFS whereas an integer one can't and will clip.
However no matter what, it is getting converted down when it gets played back. So all the extra precision and so on doesn't matter during playback. Rather it is for processing. Any time you round something down when doing math you are introducing quantization error so you want to round only on the last step of an operation. Hence why DAWs n' plugins do everything in floating point.