bOOts, I think some people just have better hearing. I record at 32bit, and there is a marked difference in fidelity between that and 24bit. Easier to mix as well, the parts sit next to each other better. But from what I've read, the human ear shouldn't be able to tell the difference.
They're obviously testing the wrong ears.
I tend to agree with you. I record at 24-bit 96khz and while it taxes my computer and takes up more space, I prefer igh resolution. I read somewhere that effects and plugins sound better with less artifacting at 96khz.
I should get an interface capable or 32-bit recording at some point...