SFP mixers are definitely 32-bit integer. You can find proof about this by just reading the documentation. SFP dynamic range is about 180dB (don't remember the exact number). With floating point, there would not be certain limit in dynamic range. Another thing to consider is that SFP mixer channels can get overloaded. This would not be the case with floating point processing. There is built-in 24dB default headroom in the STM2448 mixer.
Cubase uses floating point and SFP not. It's a bit matter of taste, whether to use floating point ASIO, as at the very moment the signal comes into SFP, it will be turned into 32-bit fixed. Floating point ASIO doesn't give any more headroom in SFP. If you 'overload' the signal in cubase, it won't be really overloaded, until it reaches the SFP. With floating point ASIO, it is as much overloaded as fixed point ASIO, when you feed it into SFP mixer.
About SFP ASIO Fixed point drivers: Yes, cubase describes them as '24-bit'. Still if you record in cubase with 32-float, you will get full 32-bit precision thru the drivers. You can test this simply by recording some SFP synth and then using the 'analyse' function in cubase SX. It always shows that 29-32bit has been used.
Another thought about floating point processing in general: As we know floating-point processing calculates very small numbers (for example 0.00034504346773...). In the present processors there is a certain limit, how small numbers they can process. After that limit is reached, there will be errors in calculation. Thus floating-point audio is not accurate. The situation is totally different when processing fixed point audio. Fixed-point calculation does not need extremely small numbers. So there will be no math resolution limits with CPU's/DSP's. Audio calculations stays always accurate.
Of course comments are welcome
