How about the PS Audio Perfect Wave DAC?
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My question is, does the newer 32Bit DAC´s really makes a difference?
Although it is all up to the actual implementation, the 32 bit DACs make a difference by offering increased headroom. For example, you can hear better sound from the same media (even 16 bit CD) and associated playback software running on 32 bit OS compared to 64 bit OS. Clearly, in favor of the 64 bit one. Same thing happens with DACs.
To my knowledge, there is no 32 bit Analog to Digital Converter available to convert a live recording with, so the real question and concern is not whether 32 bit dowloads/recordings are available (simply because there is no such thing), but what sounds best.
Hope this helps!