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the noise floor at 16 bit is already low. 24 bit, much more common (and imo needless for consumers), is 256x lower than that.

there’s no part of the analogue capture process that can utilise such a low noise floor (as far as i’m aware): is there anything of value worth preserving there?

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>is there anything of value worth preserving there?

Not really in term of audio itself, just easier to do bitwise comparison with the original file, in term of file integrity.

Still, higher bitrates can give you valuable information of the noise spectrum of your recording chain. This can potentially be useful in post processing. It also gets rid of the need for a dithering step before certain effect chains.

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