I get what you are saying but my point is it hasn't went away. If the next version of windows is 64bit only then fine, drop it, but you wait until 32bit is no longer an option. Right now it decidedly is and I honestly don't see that changing any time soon. Windows hasn't had any major compatibility changes since XP, and there were only minor compatibility issues between 98se and xp, so if they drop 32 bit support that's 15+ years of apps that they just kill and people aren't going to be real happy about that.
The only place I've seen 32-bit Win10 is on old machines tho, unlike with W7, every single new W10 machine I've seen has been 64-bit.
I think 32-bit is only really maintained to keep business happy. For any kind of gaming related machine, especially going forward, you're looking at 64-bit being the majority. MAME already heavily benefits from 64-bit.
For years people have moaned that MAME hasn't moved with the times, once we start getting 3D acceleration etc. in 64-bit will the the least of your worries as to take advantage of any of that you're really going to need some good hardware.
Also, even with us bending over backwards to cater for the older hardware crowds the general attitude from people on older hardware has been to while, moan and recommend old versions anyway, making a lot of that effort feel rather pointless.