Sorry, I know I'm not John, but if there is a back layer it's counted, so 32. Just like the 5 petal sakura on police swords vs the 10 (5 with back layer) on army swords.
I wrote my opinion on that particular Tametsugu on another platform recently, my opinion might be bit controversial. Personally I am seeing obvious signs of mei removal and nakago seems to be repatinated, I would think this was originally a later katana. Of course for my data I will accept this as Tametsugu as NBTHK says so (I'll add note to myself though) but I would personally steer clear on a sword like this that I see as altered and problematic.