BenMMusTech
You obviously didn't read my post, because it's about rounding errors and internal dynamic range. Those bits aren't wasted in the mixing and mastering process. And who listens to 16 bit CD anymore anyway? I don't!.
I did... and that was the reason I have written my post, with some reference to what going on in the real world

I mean in the real world there is no 32bit DACs and no floating point DACs. So the upper format physically used by audio devices is 24bit fixed point (otherwise something should convert on the fly) and even that is more then top converters can really reproduce. But I have mentioned that for mixing and mastering 64bit is a good idea.
Not to mention there is no known prove there is a single person in the world who can distinguish between original 24/32/64 and (properly prepared) 16bit signal, on any equipment. But well, at least technically the signal can be different (between 16 and 24, not between 24 and 32/64).
I had a friend with SACDs and all related hardware ("special" cables, etc.). I know that is a religion and as such no arguments can help to claim anything else
Here, in Germany, if I want to buy music, I order CDs. For some reason digital delivery audio (and books) cost more or equal to the physical delivery. And I listen them on crappy equipment, mostly in my car... But I have to deal with DACs/ADCs and the precision of calculations in other domain.