When I dropped the files into Cool Edit Pro, they were listed as 32-bit float, 48 khz - which, I've found, is what 24-bit recordings show up as in that format. When I encoded the WAVs to FLAC files, they came out as 24/48, so I'm fairly positive that my settings were correct on the recorder. I'm thinking there's just an issue of picking up 96 khz from the UA-5, a problem that seems to have been experienced by more than a few people.