31914983424, which is apparently the size of the "good" card, is not even a "HDD manufacturer's GB" or an "SI GB". If you bought a "32GB" HDD you would now expect at least 32000000000 bytes. Is there a "flash memory GB" which is exactly 997343232 bytes, and they're now trying to cut that down to 972029952?
Note that 997343232 is exactly 16384*60873, and 972029952 is exactly 1048576*927 (927 "real" MB).
I would demand a refund, tell Sandisk about it, and spread this news over the Internet. Selling "32GB" of storage which has <32000000000 bytes is not even correct according to SI.
As for the "explanations" about spare area/extra space, that is just wrong. Flash comes in binary capacities and small integer multiples thereof, with an extra "spare area" in each page specifically for block mapping and error correction codes. A 32GB (256G
b) flash
like this one has 16384 blocks * 256 pages * 8640 bytes/page = 36238786560 bytes. That would be 36GB in HDD manufacturer's units, or 33.75 binary GB. Even if you cut that down to 32000000000 actual accessible storage space, there's still 4238786560 bytes (4GB+) of spare area, or nearly 1/8th of the total bits on the device. If they really need more than that amount of spare area, then they should not call them 32GB, but 31GB.