Well, the card can only accept 16 or 32 bit data, so by padding to 32, you trick it into taking 32 bits, but you only give it what the DAC is spec'd for, 24 bits.
Dithering is said only to help 16-bit playback, so it might be pointless for 24-bit, I've never heard a difference whether it is on or off.
Dithering is said only to help 16-bit playback, so it might be pointless for 24-bit, I've never heard a difference whether it is on or off.