Hi diskobean and All,
The issues are the same at 24-bit but you have better resolution so it's easier to give it up in post and not as critical to retain the highest levels possible when recording/tracking.
As for the pad and High Pass Filters, a pad should be flat across the entire frequency range. The reluctance to use a pad is based on the fact that it will change the impedance seen by the microphone (if using it on a pre-amp). A HPF is specific to a given frequency (ie. 75Hz), about 1/2 an octave above the elbow (ie. 112Hz), and everything below that.
If you are happy with the results you are getting from your system and don't feel like mids and highs are being buried in thunderous bottom-end, there is no reason to use a bass roll-off.
Happy Recording,
Marc