[gandlz]

No dither when bitrate is not changed makes also sense to me. That’s why it sounds strange to me as they dither 32bit export to 32bit.
But your idea about it makes sense. In the end you can only play through a 24bit DAC so dither would be needed.

I just got confused by the long processing time when exporting 32bit files. So I now go the session folder and just copy the desired file.
Also I usually bounce my masters to a new track and have dither plugin at the last insert, so I can choose the one I like and also check for levels or inner sample peaks while bouncing. After this I also have to copy the final master from the session folder because otherwise additional dither would be applied in every case (exporting to 32, 24 or 16bit). So I also have to use additional software to make my 16bit CD-Files.

The question about “What dither (16, 18, 20bit) is used…” is because Avid dither plugin does not offer 24bit dither. So I think it would be really stupid to apply 16bit dither when exporting to 32 or 24bit.