Wondering if we're wandering a bit off topic, and not wanting to stir up this hornet's nest again!
Yes, 32 bits is great for processing, adding headroom for intersample overs etc.
High sample rates are good for recording (imo 192 is excessive), but not for the "accuracy" reasons many seem to think / the marketing would have one believe. Same with bit depth, which is all about quantisation noise, not accuracy as such.
I can certainly see the appeal in having access to the original, hi res recording - poor mixing / mastering aside, you know it's not been further manipulated for distribution,
For actually listening to music, a good 44.1 / 16 file is all one
needs, but I do confess to liking the Tidal connect icon changing colour / my dacs show higher numbers