what gives you 24 bits wav?
Answer: 144 dB of dynamic range against 96 dB (16 bit). So, the quiter sounds become audible. In 16 bit wav, everything below -96 dB turns into a dithering noise.
The other quiestion is: Does it make any sense to store dynamically overcompressed (with today's fashion to make everything extremely loud and even distorted via "mastering" maximizers and etc) material in 24bit? I don't think so. But if the initial audio is gently mastered or not processed at all (like AES Dana, according to his interview), so 24 bit can have a sense.
To notice the difference you need a good audio interface , good (and quiet!) listening room with good speakers, or proper headphones.