32GB is a limitation of iX Haswell, Ivy Bridge could use 64GB - Apple can't do anything about it. Let's hope Intel allows it for Broadwell-K (-Y,-U,-H variants will be restricted to at most 16GB)...
That is a software not a hardware limitation (in particular, I think it is in Intel's MRC). ASUS has firmware with modified MRC code that can support it.
Once the consumer chipsets move up to DDR4, you will have support for 64 GB of RAM on the desktop. http://en.wikipedia.org/wiki/Skylake_%28microarchitecture%29