What's UHD got to do with audio? Maybe you're talking about UHD Broadcast TV or some sort of disc format?
I'm talking about what the HDMI transport itself is capable of. I can't imagine 32 channels is part of the spec without a way to actually address those channels...that would defy logic.
That's what HDMI 2.0 is all about... UHD (broadcasts and consumer media). But as I mentioned, HDMI 2.0 was put in place before a UHD spec. has been ironed out. They'll probably have to come out with an HDMI 2.1 soon after everything is set. Again, I think they're trying to say that their cables have enough bandwidth to handle 32 PCM channels plus UHD video. Like if DTS came out with a 32 channel format and the player had to decode all 32 into a PCM bitstream.
But without an actual new audio format in place, whatever HDMI has come up with is pretty much moot.