As far as 32 spokes are concerned you don't really need more on a 26" wheel. 32 is the 36 for 26" wheels. That said it's easy enough to get a 36 spoke rim for 26", and it is like having a 40 on 700c, so why not go there. The only downside is that you might not find a replacement hub or rim on the road, but you shouldn't need it either. I think it is better to have reliability in the first place particularly since in the worst case the whole wheel can be replaced cheaply almost anywhere.
My formula for a bombproof wheel is LX hubs (sturdy choice, higher end hubs aren't necessarily stronger). Straight spokes of good quality, and DH22 rims.
http://www.alexrims.com/product_deta...=2&cat=2&id=69
If you can't get the DH22, get some Aeroheat.