Rims with fewer spokes are usually built to be stronger (and heavier) to compensate for higher spoke tension at each nipple/rim joint and to spread the load across more spokes.

So it's not simple - straight forward.

Add the problem of dished rear wheels, where left hand spokes have much lower tension. If a rim is weak (hence can't take much total spoke tension of all the spokes used) AND has many spokes, it can suffer from left hand spokes being too loose.

However, both rims from the example seem decent, double walled (one is just "deeper"). So I'd put a slight advantage towards the one with more spokes. Even though the other one should hold up fine even with 32 spokes, unless for tandems and/or heavy touring.