The windows option exists because many windows ASIO devices request a 32-bit input, but then only use 24-bits at the output. These devices may or may not dither down to 24 bits internally, so the option is there to ensure that such devices at least get some dither at the appropriate bitdepth. Most non-ASIO devices on the windows side only request a bitdepth that they can actually use (a 24-bit DAC would only request 24-bits) so JRiver does the dithering correctly already.
I have no idea what the situation is on the Mac side, but I thought I'd offer confirmation of what's happening on the Windows side if that's any help. The audio path may be able to tell you what's happening on the Mac side in terms of Bitdepth.