24bit depthbuffer is a sub-optimal format?

In DirectX 11 we have a 24 bit integer depth + 8bit stencil format for depth-stencil resources ( DXGI_FORMAT_D24_UNORM_S8_UINT ). However, in an AMD GPU documentation for consoles I have seen they mentioned, that internally this format is implemented as a 64 bit resource with 32 bits for depth (but just truncated for 24 bits) and 32 bits for stencil (truncated to 8 bits). AMD recommends using a 32 bit floating point depth buffer instead with 8 bit stencil which is this format: DXGI_FORMAT_D32_FLOAT_S8X24_UINT. Does anyone know why this is? What is the usual way of doing this, just follow the recommendation and use a 64 bit depthstencil? Are there performance considerations or is it just recommended to not waste memory? What about Nvidia and Intel, is using a 24 bit depthbuffer relevant on their hardware? Cheers!