As far as I can deduce from the theory, the spoke spacing at the rim is pertinent, at least to a first degree. So going by that, even 28h is plenty; a 24spoke 406 wheel is about equivalent to a 32spoke 700c wheel. So a 16-spoke 349 is eq. to a 32-spoke 700c wheel wrt spoke spacing at the rim.

I have a 16spoke on my Swift front and I have meted out harsh treatment to it but it soldiers on.

I say go for it. Especially with suspension, the wheels live easier.

You have the choice to skip every other hole on a 32h or 28h rim, but this may lead to every 2nd spoke laced to a hole drilled for the other side; or you can skip every other pair, which will not have that problem. In addition, the rim will tend to be straighter as spoke loads are balanced more. With widely spaced spoke the rim can assume a snake pattern.