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braking load is mostly at the front and the spokes take it all
Try stopping a rim braked bike without spokes. It's a common misconception that only the spokes on a disc braked wheel are involved in transmitting braking loads.
Of course, the correct approach, as with rear wheels, would be to use more spokes on the side which has both the worse bracing angle and the greater part of the torque transmission duty. I'd happily use 18-spoke front disc brake wheels if they had 12 spokes on the rotor side :)
if you need a 32R you need a 32F
It's more a case of "if you need a 32R you want a 32F", just because there's no point dicking about for the sake of 4 spokes. Everything comes in 32H, once you choose 28H you immediately cut your options in half or worse.
why 28F/32R. With disc brakes if you need a 32R you need a 32F. braking load is mostly at the front and the spokes take it all.