I do not understand why one would design an icon for a specific target dimension! The icons on the desktop can be resized. They depend on the theme (what about low-vision handicaps?), on the size of the panel (if on the panel), etc.

But, sure, if for some weird reason the icon has to be displayed in 24 pixel squared area (what means tiny on a high-definition screen), then SVG has no advantage over a 24x24 raster image.

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