OK I agree if the "32a" is the "minimum circuit ampacity" on the nameplate but the terminals in the AC would still have to be labelled 75c to use 10ga.
I was confused when you said "FLA" and not minimum circuit ampacity from the nameplate.


(off topic)
There is no way I would say HVAC is not a continuous load. The manual J calc assumes continuous operation for the max design ambient.
Oversized AC units won't remove enough humidity and you get a clammy house.


Greg Fretwell