*** Warning... way off topic... not in Kansas anymore ***
One of the cool things about "Cubase VST 5/32" was the 32... It was implemented as the ability to sound "Like tape" a Reel of tape that is. So Even with an audio interface that peaked at "24-Bit" recording, could still track recordings and create the "32-Bit" Audio Files by obviously padding Zeros to the 24-Bit Data. Why do this ? Why waste hard drive space ? Well you would think there was no purpose, but 2 reasons come to mind:
1) The internal effects (Reverb, delay, etc.) were 32-bit Plug-ins and there is definitely more "numbers" to play with... the actual knobs (Volume, send, return) have more headroom (more numbers to play with) and the degree of control by using very small increments of the parameters is noticeable, it is also very hard to "peak" an audio file since you have more numbers per fader mark and mixing it easier and smoother "in the box"
even if you are going to dither down to 16-Bit files in the Final Mix. 2) Most premium DAWS have an Audio engine that is 32-Bit internally and it actually takes less CPU to work with 32-Bit source files, then internally manipulating (padding) on the fly. So contrary to what you may think, less CPU spikes with 32-Bit, but more disk I/O, On OS 9, CPU is a more limiting factor... especially today.
So that brings us to Today's world view. It is a famous pain the the ass that programs like Logic Pro 9 and others cannot playback 32-Bit files without converting them prior to loading them into Logic. You can See the wave forms, but no audio is produced... and no error either.... a real stumper. Files that are "dead silent" as Apple gave up on that "32-Bit" floating point idea all together... yes go 48K, 88K, 96K or more with Sample rates, but recording audio at 24-Bits is the ceiling. Hmmm, in some ways the ancient CuBase may have been ahead of it's time, but a modern mac can produce amazing results with 24-Bit Files created from excellent converters (RME, apogee, etc.). So all projects I do these days on logic are done at 44K (24 Bit); if you are using samples and loops (almost ALL are 44K) the I suggest this is your norm also; the exception would be music for film/TV, in that case go to 48K (the video industry standard). Re-Mixing old stuff is a problem in a modern system if the source files are 32-Bit.
Again, the "I can hear a huge difference" with 32-Bit files is was always a mute point. Even back in the day, with Cubase, as I explained, 32-Bit was great for mixing if you were going to use the internal mixer without outboard gear... I never used it because I felt I could "hear a difference" in a file at 24 bit compared to 32 Bit... Sorry, back to the mini and OS 9 and CuBase, so the "Sound Manager" ASIO driver is limited to record and playback 16-Bit Audio files; if you select "True Tape 32-Bit" in Cubase (or even 24-Bit) it will pad zeros and create files that you cannot playback due to the Hardware limitation of the Built-in audio chips. Many 20-Bit hardware audio interfaces will playback and record 24-Bit audio files with a little "Manufacturer" magic, so the fact that the transit played back 32-Bit audio files on the mini was very surprising to me. I originally used the transit back in the day to have an "Optical" TOSLINK port on my G4 powerbook and do some mixing on the road (with 24-Bit) files since the internal G4 Powerbook sound could not do this as explained. I am guessing that tracking files may NOT sound so good with the transit (since I doubt it has great converters, but I do not know), but I never tried that. Also, we have yet to try a FireWire interface on the mini, which may be the real answer for musicians. I gave my last Audiophile FW interface to a valued member here, so it's up to a musician, mini, and FW interface under OS 9 to post the results.
To summarize, the M-Audio" transit is an excellent addition to the mini for ALL users since it routes the "Sound manager" audio to the transit and it has a nice stereo 1/8" jack for your speakers. So I am suggesting this for mini owners until the internal sound issues under OS 9 are sorted out