Wrong documentation about importing files and bit depth?

### Bug description

The [manual](https://manual.audacityteam.org/man/importing_audio.html) says: "Generally, Audacity imports files at the sample format (bit depth) specified at Default Sample Format in Audio Settings Preferences." But the actual behavior is different.

Using Audacity 3.3.3

### Steps to reproduce

1. In Audacity set "Default Sample Format" to "24-bit" (under Edit -> Preferences -> Audio Settings).
2. Import a 24 bit wav file.

### Expected behavior

What the manual says (Audacity should import the file using the specified default sample format, 24 bit in this case).

### Actual behavior

File is imported with 32 bit depth.

### Audacity Version

latest stable version (from audacityteam.org/download)

### Operating system

Windows

### Additional context

Also the table below the quoted statement in the docs contradicts the quoted statement.