For me I’m thinking to build a 27.5" muni (after the geared commuter build that is already in progress), 32h would allow me to choose from a great range of rims.
Been on 32h since 2015, the rim choice is just so much better. Getting a strong rim that is lighter than our uni specific rims is most probably stronger than 4 more spokes.
I’m building 36h wheels and have for all my unis mainly just due to that’s what’s in stock when I ordered. Would go for 36h, but all my unis are now carbon fibre rims so I got them drilled to 36h.
If the aluminum hub was brakeless and 36h I’d be on it but brakeless 36h is my current go to.
I found when I did have a brake I didn’t use it very much even with small hills.
Most of my riding is road, gravel, and unipacking. For big hills when Unipacking I got multi hole cranks