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It looks like the R23 wheelset uses the R460 rim, the R24 uses a cheaper, heavier, pin-jointed rim - that's why it's so cheap (roughly equivalent to a Mavic A119). On DT's figures, the R24 is 60g per wheel heavier, so you're looking at a 520g rim, hard to see any other difference from the R23. Even with discount, you're paying nearly €200 to upgrade from a pin-jointed rim to a 60g lighter sleeve jointed one, so the R23 doesn't look anything like a bargain.
The new R24 might be the one using the R460 rim in which case that is wide and I take it back they might actually be a good buy. the R23 used a rim similar or maybe the same as the RR440 rim which is not that wide and combined with low spoke count and narrow flange seperation on the rear hub meant a flexible rear wheel. Could be getting my DT wheels mixed up sorry if I have.
Oddly enough though lower the spoke count barley makes any difference to aero drag. Zipp did test and published them and they found going from 16 spoke to 24 spoke front wheels changed the drag by less than the margin of error in the measurements. the aero spokes will make some difference but not alot even at 30 mph but there is not alot of data admitidly to support any view point on this. Have you tried holding 30 mph on the flat solo its hard work what ever wheels you have. Tried this in a race on Sunday lasted 2 miles on the front pulling the pack along (into a bit of wind) and had to give it rest after that and was only 25 mph average! 30 mph would have killed me. So for normal speed I personally would not worry about which wheel is marginally more aero than another. So its looking like the DT Swiss R24 wheels now.