Front wheels, both road and mtb have always been overbuilt. Mostly due to mental laziness and the desire to have them similar, both for simplicity and to have "matched pairs. Historically the Brits built wheels 32/40 while the rest of the world went 36/36. Now 32h is more common, and a few of will build 28h/36h pairs once in a while if we can source the rims.

When building 32/32, and wanting to use the same stuff front and rear, we're bound by the requirements of the rear wheel with it's higher axle load and narrower bracing angle, so yes, the "matching" front wheel will be overbuilt. On my own 32/32 wheelsets, I've moved to lighter 15g butted or 14g XL butted spokes to reduce weight (like it matters). I also use lighter spokes on the left rear, to reduce the asymmetry a bit.