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Nuendo mixes at 32bit float internally so there is no need to manually convert your file of "x" bit depth to 32bit float.
The only advantage I can see of recording 32bit float is if you are applying any sort of processing on the *input* channel (recording with an effect applied), or doing any sort of destructive offline processing. In those 2 cases then recording/converting the files themselves to 32bit float makes sense.
Hope this helps.
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