24 fixed bit and 32 variable/ floating bit rate masters have more head room that may avoid clipping but doesn’t guarantee that. 48 or 96 kHz is useful for time

24 fixed bit and 32 variable/ floating bit rate masters have more head room that may avoid clipping but doesn’t guarantee that. 48 or 96 kHz is useful for time stretching and maintaining fidelity (maybe other post processing without aliasing). That is all intermediate formats and doesn’t really say anything about what is best for consumers like the standard mastered cd quality at 16 bit 44.1 khz. Bandcamp is a cool market because I can download wavs from albums to store on my phone. You can see what people use as masters and its all over the place. There are many 96khz masters around and 24 bit depth is popular. I have a usb audio IO that supports 192KHz across 8xin+out. Those file’s just clog up hard drives so I figure 96 is good enough for bat music.