There's two instances where 32" is helpful. First for Xcode and Android Studio, where you write some UI code and the phone/tablet preview on the right, in both horizontal and vertical orientation.

And second for doing writing and research, because recently I had to get a certificate for which I had to write a portfolio of old-fashioned essays. 32" but even 40" is extremely helpful for this. Basically I kept my screen organized in three columns with the word processor on the left, and two PDFs in the middle and on the right.