The uTrack-X32 record to multichannel wav file like the uTrack24.
The disk need to be FAT32 recommended to format with any Cymatic Audio product (because of the special allocation unit size, which provide better performance)
You don’t need to worry about the 2GB limitation because the uTrack-X32 and uTrack24 will split the recording to 2GB chunks. Of course that’s a gapless recording, so when you’ll extract your recording with uTool you’ll have a bigger file because the chunks merged together.
So there’s no time limitation during the recording, the recording time only depend on the size of the USB storage.