Hello,
I'm using a licensed version of SoundTap 2.34 on OS/X 10.11. It works fine, does what it's supposed to do. But then ...
... in a experimental mood I tried various settings in Preferences --> General --> Change settings... for the output format wav. Went up step-by-step until the uppermost Sample Rate of 192000 and 32 Bits Per Sample. Recording through the system's Built-in Input from a FM Tuner. I am well aware that settings above CD quality make no sense in this case.
Still, when I look at the recorded samples, they show a maximum of 44100 and 24 Bits per Sample. Ever