No.
You know PSO2, you know how sometimes the only option to get a good xyz with a massive amount of farming / hunting is a single quest / boss. No streth at all to think sometimes 32 man bosses will be that one boss that can drop good current gear at a good rate and all other options are settling for mediocre gear or going for far lower drop rates.

But occasionally it will be unique drops, too like Serpen Plenzer, changing Vinto from mediocre to being a MASSIVE dps boost since originally the tiny range makes you miss more often than not.

Or, it could easily be a Magatsu pinata, dropping the same stuff as elsewhere but 5 times more of it.

Point is there is no real reason to believe it will be very different from PSO2 balance. NGS beta stuff doesn't matter because not only will Sega change the balance for release, but during closed beta everyone has very high motivation since they got lucky to get into the beta, unlike during regular play.

Most PSO2 quests are balanced for 10-12 decent players. You can beat them with fewer players but the fewer the people, the more skilled everyone has to be.
Considering 32 people as intended number and even considering 75% of 32, 24 players as the minimum you can beat such a boss with the average randoms it's still a lot of people needing to be online at the same time, in the same area.

You know PSO2 and you know how most people are not very good. It's fine for most eqs when they are full but not when they are lacking several players. Seasonal eqs are super easy but boss eqs require either a decent number of players or really skilled players.

32 player bosses is a pipe dream that might be feasible at a time when motivation is high in the first 1-2 month after release or a couple of weeks after a major content update but during regular play it will be hard to gather even half the group.

Just because the boss needs more players does not magically mean people are easier to get together.
Unless you are in huge, active team or a pretty big team of skilled players, getting the numbers is extremely hard.

And well, that's just getting the numbers. As mentioned before, PSO2 is still fundamentally a game where people slack off frequently if they can get away with it.
Sega will not start NGS by making it as easy to get good gear as it has been in PSO2 the last couple of years, so people will inevitably have proportionally worse gear than currently in PSO2 endgame and more will slack off because there is no way whatsoever for anyone to focus on such a boss while still checking if everyone else is making a decent effort or not.

The number of intended players always matters A LOT. It's always far easier to make up for fewer missing players or players that need carrying than to make up for more of them.