Hm, to me, this is one of the areas where science and personal experience very much match. I much prefer the sound of 32 dithered to 24 before hitting the DA (which of course IS 24) to the non-dithered version. This is also why I have put a 24-bit dither on all outputs, including the main, in my default Cubase template.
As for the external gear plugin, I would at least like to have the option to enable dither on the out, for those of us that care. (And for Cubase, I would really like a dithered mixer, but that’s another matter 
)
r,
j,