Yup definitely overthinking it. It's not about exactly how much water you change, it's about keeping your nutrients down and replenishing trace elements. In a 32G, you can ditch all the fancy equipment and just rely on water changes (because it's easy to mix up that small amount of water). 10% a week (whether it's 10% of 32, or 10% of 23) is probably too LITTLE water to do other things like clean your sand. I have a 20G tank volume, and I mix up 2 five gallon buckets every other week. I do 4 gallons in each bucket because it's easier to pour into the tank. So 8 gallons every other week. That gives me enough water to suck up crap with the siphon, and it keeps my nitrates at about 2ppm. There's a bit more swing in the nutrients doing it every other week, but not enough where it affects anything.
My vote would be do what I do. 8 gallons every other week, and measure your nitrates/phosphates. Are they climbing? Add another 4 gallons. Are they dropping too low? Do less or do it every third week. It's about your water parameters, nothing more. The easier you make things on yourself, the more likely you'll be to DO water changes and maintain the tank in the first place.