32-bit dac

Looking to educate myself regarding 24-bit vs. 32-bit dac. Anyone want to share some knowledge?

The only 32-bit dacs I know of are:
1) ESS Sabre 9018 from Oppo-95
2) W4S DAC1 and 2

Is there any other? Thanks.
The Eastern Electric MiniMax DAC is a 32bit device. The NAD M51 is a 35bit DAC.
Mytek Digital DSD DAC
My understanding is the NAD uses the extra bits for volume control, not processing.
Are 32-bit dacs significantly better than 24-bit ones?
My understanding is that -- while any given DAC may sound "better" than another one for a whole host of reasons -- whether it can run 24 v 32 bit is not one of them.
Having 32 bits is critical to properly implement a digital volume control. The PS audio PWD is 32 bit as well.

The $40K top of the line MSB stack is 26 bit (and has an analog volume control), so clearly there is more to SQ than bits.
If 32 bits is good why haven't we seen more of them as well as industry leaders with 64 bit dacs???
Where's the 32-bit music?