1:32 is a traditional scale, and — my guess is — it probably derives from British/American units of measurement: 1 inch on the real thing equals ¹∕₃₂ inch on the model is the kind of ratio that you guys seem to not find strange
The choice of 1:35 apparently comes from a purely practical decision by Tamiya: the story goes that they wanted to release a battery-powered Panther tank and found that a hull wide enough to fit two batteries (probably “C” size) side by side, was 1:35 scale. Why nobody went, “That’s just a little smaller than the 1:32 scale that aircraft models are already made in, so let’s use that instead” is probably the real question there


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