a few more thoughts.... any time you manipulate a digital file (whether it is to apply EQ, change the bit depth or the sample rate. or filter or change the file in any way) you create artifacts such as pre-ringing, or post ringing, or phase anomalies, and/or other unwanted results. That is why a program like HQ Player offers many options for manipulating a file. Some are listed below.. they all sound different. It is why DCS offers various options for applying digital filters. Why Ayre has a listen and a measure mode on some of their DACs. Why Roon has many options and settings when changing sample rates.
My point being, taking a 32 bit file and converting it to 24 bits is not as simple as it seems. Recording at 24 bits and converting a 32 bit file to 24 is not the same thing.
The only difference may be the way Audacity saved the file, but it had to manipulate the data to do that. The sound will therefore be changed in ways you don't know.
Resampling filters:
‣ 42 linear phase
‣ 3 intermediate phase
‣ 11 minimum phase
‣ 4 impulse optimal
‣ 3 closed form
Dithers and noise-shapers:
‣ 4 dithers
‣ 5 noise shapers
Delta-Sigma conversion:
‣ 36 modulators
‣ 70 oversampling filters (64x – 2048x)