Y'all are spinning your wheels on this.
There are 24 individual physical tracks and 32 individual physical tracks respectively.
.period.
The tracks are paired to facilitate recording keyboards and other external gear that has stereo outputs, or any number of two-mic applications, that benefit on mixdown from having a single fader, EQ and effects control for a given 2-Track stereo or 2-Track mono sound.
That's why
each pair must be recorded as a pair, by design, on 2 Tracks on the DP-24 and DP-32.
By design the DP-32 can convert a stereo pair to a mono track if needed, BUT the intended primary use is to capture industry-standard 2-Track stereo.
At their price point and size the DP-24/32/SD have an elegant design.
AND
Empty paired tracks can individually or as a pair receive individual or stereo imported WAV files from different sources via the Audio Depot Import function.
Empty paired tracks can receive 2-Track stereo sub-mixes via the Bounce function.
The paired tracks can be exported individually or as a stereo pair via the Audio Depot Export function.
And there's lots of good reasons and uses for those capabilities, many of which are covered in the stickies.
So, yes 24 track and 32 track are the correct descriptions.
![Wink ;) ;)](https://cdn.jsdelivr.net/joypixels/assets/8.0/png/unicode/64/1f609.png)