Relative to the eye, the focal distance and resting vergence does not change.. it's always ~1 meter out.
with 32 inch, you can't be that far, because you just won't be able to read the screen even at 2560x1600.
So, the optimization is , as far as possible such that you can still read text on your interface.
If possible, use dpi scaling to make the interface bigger. (software dependent)
For seating, and desk height.. resting shoulder, desk height 2.5 inches below bent elbow.
Without split keyboard, this is a bit difficult, because standard keyboards force you to pull your arms forward to some degree..