As I've said, I agree with that. It would take a LOT more than 32A to cause a cable with a CCC of 27A to melt and/or catch on fire. However, we have to accept that compliance with the regulations does not allow one to take advantage of that, which is why we would not design a circuit on that basis. However, that is, IMO, different from a situation in which the design has a (normal) CCC >32A but, in certain (very rare) fault situations it could fall to 27A.... we're talking about overloading a 27A rated cable with MAX 32A which might melt a cable (I think it's very unlikely), and if it did, it would do so very slowly. Risk of fire would come from somewhere else and would be a separate issue.
Kind Regards, John