That's what I've been trying to say for a couple of years here, and have been roundly ignored and treated as a party pooper. A 32-bit recording system can't help you if your input stage is overloaded, or (conversely) if the gain of your input stage is set so low that the noise floor of that stage is high relative to the signals coming in. If the signals coming from your mikes exceed the headroom limit of the first circuit stage, you'll get a glorious, 32-bit float recording of a clipped signal. If the gain of the first stage is set so low that you have, whatever, say 20+ dB headroom that you're not using, then that's 20+ dB of dynamic range that you're discarding in order to preserve that headroom--and you'll get a glorious, 32-bit float recording of the noisy signal coming out of your first stage and going into your glorious, 32-bit A/D converters.
A chain is only as strong as its weakest link. 32-bit recording strengthens ONLY what was already the strongest link in the recording "chain", the (formerly) 24-bit recording channels themselves. There's no high-tech substitute for a sensible gain structure. Your first-stage gain should be whatever it takes to utilize that stage as close to optimally as you can. If you can't tell in advance what your input signal levels are going to be, then sure, you have to leave headroom enough for the hottest they can get. But a 32-bit recorder won't and can't keep you from paying the potential noise penalty inherent in that situation: If the actual signal peaks never come anywhere near the worst-case limit that you chose, then the recording will be noisy.
If you find a recorder that offers mike inputs that have 32-bit-float dynamic range in and of themselves, that would be another story--but it can't happen in this universe, so that recorder is likely to be quite expensive, counting the ticket to another universe that its price would need to include.