neolithic:
Its entirely possible that the site does have 32 available allotments and yet still have a waiting list. I recently finished my search for an allotment and the site I chose had 17 available and a waiting list of 2.
Essentially I think it means that people have put themselves on the list but after being offered a plot they have declined to take it but have decided to remain on the list in case another plot becomes available or perhaps even just declined because their circumstances had changed and they wanted to wait a while.
Having just gone through the process of getting an allotment myself my advice to you is to call the allotment office and say you have received a plot offer and would like to take a look at it and any other available plots on the site. This way you will get a choice on the plot you get and you might get a plot in a location you prefer or you might be able to choose a plot with something useful (greenhouse, shed, etc) already present.
Ultimately empty plots are probably going to need a lot of work so you might as well get a plot with something useful/preferable about it.