I personally can't care less about 32-bit, but unfortunately a few digital music stores I buy from use this format (delivered in WAV). And I don't want to downscale them simply for archival reasons. Now I can at least re-compress them losslessly in FLAC. (previously I have to use Wavpack, which isn't bad but I'd prefer to have a single format in my media library.)
Boomkat?
[1] https://www.e-onkyo.com/music/ [2] https://ototoy.jp/top/