I recently built a pair of 32 spoke Formula/Open Sport wheels with DT 2.0/1.8 spokes and they're great. I'm 290 lbs and ride on the ****ed up streets of Denver, so they should be fine for most people in most places. I was going to build 36 spoke wheels, but 32h components are more conveniently available and the wheelbuilder at my LBS said he'd built more than 100 sets of those wheels for various people and never had one fail.
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Reason is a scoundrel, stupidity is direct and honest. –Ivan Fyodorovich Karamazov
Man's mind, once stretched by a new idea, never regains its original dimensions. –Oliver Wendell Holmes