A 40-spoke wheel in the rear is stronger than a 36-spoke wheel. Most of the weight is distributed over the rear wheel.
A 32-spoke wheel is lighter than a 36-spoke wheel. The front wheel carries much less weight and a 36-spoke wheel is overkill.
A 36/36 bike has a weaker than necessary rear wheel and a heavier-duty than necessary front wheel. But it means more standardized rims at least so the mfg can save a few pennies/bike.