Personally I don't see the point in splitting the two unless there's some kind of unique information worth preserving - perhaps the 24-bit was released on a later date, for example.
But I think it's up to you, if you have the time and disambiguate the releases properly, why not, our DB can handle it.
No need to just copy Discogs though... they're not immune to doing dumb stuff
If Discogs has 5 digital entries, each one just representing a different format for a single Bandcamp release, I just link all 5 to the one MB entry I've made. If that's a useful example!