A. You have an app that needs that much RAM ... I have no idea what it would be.
B. Virtual Machines ... Probably not the best platform for that though
C. 64,000 browser tabs
I'm not really coming up with much that's practical...
In all seriousness - If you are a AI/ML Developer or a Professional Photographer or Artist using Raw files I could see the 32GB of RAM coming in handy.