I have to disagree. 32 bit on modern OS (past Win 7, but definitely on 10) should die already. I cannot find any reasonable reason, why MS released Win 10 in 32 bit, and I hope, it'll die sooner then later. Backward compatibility is amazing thing, but it's also slowing progress drastically, and since we have 32 bit OSes since 1995, I would say, it's time to move on...
Note though, that I'm not against using 32 bit in general, but when somebody wants to use old HW with old apps, he/she should also use old OS with it. And MS itself is definitely not doing anything against use of old OSes (minus requiring higher SSE instructions in some cases, but when someone needs that PC just for playing old games, there is no reason to connect it to the internet and therefore updating it).
Socket 775 - ASRock 4CoreDual-VSTA, Pentium E6500K, 4GB RAM, Radeon 9800XT, ESS Solo-1, Win 98/XP
Socket A - Chaintech CT-7AIA, AMD Athlon XP 2400+, 1GB RAM, Radeon 9600XT, ESS ES1869F, Win 98