I bought this case for a DP-24. It will also fit the -32 and SD variants. Given I am transporting the unit to rehearsals and gigs I wanted something solid to move it around in, and this case is perfect. There are no downsides to it in my view.
The DP-24 sits in the base of the unit in use, giving it some extra security. For storage and transport, the cutout below the recorder has room for a set of headphones, the power supply, RC-3F remote pedal, the manual, and a plastic sleeve of tracking sheets (invaluable!).
The build quality is spot-on and I'm sure would handle drops and spills without compromising the contents (I hope not to test this, all the same).
I guess no-one really likes spending money on cases, but all the same the cost is very reasonable: I was looking at semi-rigid cases for around £80 until I found this (which was around £110 including shipping). The extra £30 is really money well spent.
I'm also really impressed with Thommann's customer service. I'm in the UK and the unit arrived very quickly. I missed the boat on adding the RC-3F pedal to my order because Thommann had processed it so quickly, but rather wonderfully they offered to supply the pedal on a separate order for zero shipping! (Didn't need to take this up as I'd bought it locally by then). So thanks guys.