I can now play 24 bit flac files on my hifiberry dac+pro setup. It seems that the dac+pro causes specific interference with the built in wifi which greatly reduces the bandwidth and stability. This interference is only evident at specific frequencies corresponding to specific wifi channels. By fixing my wifi router to broadcast on channel 4, the interference is no longer an issue and the setup now works for 24bit files. I don’t know if channel 4 is a general recommendation, but it works for me.
I have just discovered a similar problem. When I try to play a FLAC file (24/96) it crashes the whole Pi requiring a hard restart to get it working again. I also have a Hifiberry dac+pro. A 16/44 file plays with no problem. In the past I have been able to play the 24/96 files, but I have made many updates since I first played them and only stumbled on this problem yesterday.