It actually depends on the user's needs. In my case, I agree with you and done the same with my laptop, but that won't be true for everyone. Even though 32Gb is overkill for most people at the moment, it only makes sense if you don't want to change RAM again in the future (it will probably be useful for most people in 4 years or so).Better to lower the CPU and double the memory. Most software is not CPU hungry. Except Microsoft teams, which is a bit rubbish for memory and CPU.
Maybe it depends on how many apps, teams and chats you have? How much RAM is your Teams using? Mine takes about 600MbAgreed, all down to the software you are running. But suggest 8gig for the OS if 64bit then the rest for your apps. Clearly if you have 32 bit OS then the memory is a bit irrelevant. MS teams is RAM hungry.