Heh heh, my Audi dealer's gauges aren't bad these days (major Porsche/Audi dealership) but they only got decent ones recently. The other dealerships I patronize do *NOT* use accurate gauges and I don't mean they're off by a few tenths either
And that's assuming all sorts of other variables aren't factoring in. If the tires are filled with nitrogen there will be fewer of those variables, but I still wouldn't use the dealer's supposed inflation pressures as any kind of standard.
Check my earlier posts on this thread, I use ones from AccuGage (sheesh, I hate those cutesy spellings

).
OK, OK...it's another one of those "how serious do you really want to get?!?" subjects, and you can do OK with a gauge that's off as long as you give it some thought..well, assuming the gauge is at least consistent.
(Oh, and off-topic, but no way would I run around with 32psi in tires! The folks at VID have repeatedly peeled tires off rims at pressures like that on all sorts of vehicles, resulting in some spectacular crashes. Guess what the real explanation for Ford Explorer roll-overs was

I consider "sidewall max minus 10%" to be an OK rule-of-thumb starting point if you don't already know what's best for the given situation.)