If you really had 32 bits of resolution, the lower bits would be representing Brownian motion (sometimes called "thermal noise").
The specs make it clear it isn't a 32 bit DAC:
"At the same time, class-leading low noise and distortion (130dB SN ratio, -115dB THD+N) provide the high performance demanded by high fidelity audio equipment."
In other words, completely normal converter specifications.
If the 32 bits means anything in this context, it's just a sample packaging format, the same as more or less any other DA/AD circuit in general use.
TFA is also more or less 100% BS. Look at this garbage:
"The BD34301EKV is the newest Hi-Fi 32-bit DAC converter from the ROHM MUS-IC product family. This converter has been selected by the Luxman Corporation, a high-end audio equipment manufacturer because it is said to have a “sound that is natural, and easy to listen to."
Why is this even on HN?