Nitrox is made and checked with a certain margin of error, so "32" can mean anything from 30.5 to 34 (in my experience).
That's why you analyze your gas prior to the dive. A good shop, should be able to get you pretty close to 32 (or whatever mix you need), particularly if they bank it. 100' on EAN 32 is pretty normal. Of course nitrox carries a higher risk of oxygen toxicity. But, even with a +/- margin of error on the gas analysis and depth gauge, it's still not super risky. Let's say you analyze your gas and you get a reading of 33%. But perhaps you've really got 34% given the typical +/- 1% error. Then your depth gauge tells you that you are at 100', but you're really at 105'. That puts you at a PO2 of 1.42 instead of your MOD of 1.4. That's not really much of risk increase over the planned max PO2 of 1.4.
If you were diving a wall, then it would be really important to watch your depth. Most sites visited by dive boats, have known depths, however, which virtually guarantees you won't exceed your MOD.
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