Once owned a tablet with 32gb, i can say the eMMC is good enough for it, it wouldn't really need ufs cause it's a bit too much and the chip might not even like that.
I second you on this but since I require the basics like calls, sms, WhatsApp, email, YouTube, and light gaming... It's more than enough. However, the ideal storage is 64gb at least but 32gb is somewhat manageable.