If you're referring to the MOD, yes it is probably more conservative, but only very slightly. I suspect GUE does that for consistency and practical reasons more than for conservatism.
GUE sets the MOD for Nitrox 32 to 30m. As long as you do not have to reject the gas for being too far off the mark, it's always 30m.
There are a number of advantages to doing this. First, it's easy to remember, and doesn't change regardless of whether your fill is 31.5% or 33.2%. Realistically, few people can remember the exact MOD from dive to dive down to the decimal point. You can't see the sticker on the tank when you're diving, and you probably set your dive comp to 32% and leave it there. I don't know of any dive comps that let you set gas mix down to the decimal point anyway. So setting it at 30m every single dive makes things simple.
Secondly, it is more conservative, and gives some leeway to the analyzers' degree of error. E.g. if your fill is exactly 32%, that makes the PPO2 (0.32 x 4) 1.28. If GUE standards say max working PPO2 of 1.4, that gives you a lot of wriggle room. Fills could be off, instruments could be off, a level of conservatism is good.