Gold is correct this is just a way of sending or receiving the data. In USB land you can setup the enumeration to support 32 Float, interger PCM etc... and then there is underground stuff for DSD like DoP. But most DSD is just using 32bit interger in a PCM slot to do DSD as DoP is a bit of a pain in the a** and requires 2x the sample rate.
All of these require some DSP, Processor or FPGA to convert the PCM or DSD signal to Float 32. This has been around in macOS since 10.6.8 when Apple supported High Speed USB UAC version 2 protocol.
Both AKM and ESS have 32 bit ADC now, but since the signal to noise ratio is still below 144dB (24bits) that only can contribute to nuance which people do seem to hear.
On playback both AKM and ESS are getting real close to 144dB with their 32bit DAC chips.
But really in the end why are we striving for that when we all know and have some special piece of gear that to us sounds better and probably what like ~16bit signal to noise???