This has nothing to do with "tuning", we are talking about physical architecture and processing capabilities. It seems very safe to assume that this device is capable of natively decoding 32 bit files. (not that any of us have them anyway) Additionally, the Sabre isn't the only 32 bit DAC on the market.
What you seem to be suggesting is that the DSP ahead of the dac is resampling 32 bit inputs down to 24 bits, it could be possible. Regardless, DSD support (which is a format that only audiophiles are aware of and buying) points to some thought going into the audio capabilities of this device which is a good sign.
Anyway, specs are specs, and sound is sound. Even if the device is capable of processing 32 bit streams without resampling, it doesn't mean that it will sound anywhere near as good as what LG has accomplished in their most recent phones. It does appear that Samsung acknowledges LGs lead in this area, and is working on leveling up.