That number for most dacs simply refers to the largest type of input it can take the data will either be truncated down to fewer bits or simply be lost in the time domain (D-S style) or MSB innacuracy (R2R style). Ignoring the fact that 32 vs 24 bits isn't audible, no commercial dac (or microphone, or amplifier, or measurement device) resolves 32 bits anyways because physics says no. Odds are you'll just get additional artifacting in the digital filter if you upsample before feeding the information into the dac.
The actual playback sample rate has little to do with your input and is somewhere in the MHz range. All delta sigma dacs oversample hundreds of times above the data you feed in anyways that's how delta-sigma works.
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