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The 32GB limitation is not strictly technical, it's actually more a patent problem. Have a look at this:
Thank you MarkIII for the links, they are good.
As I see it, and as others have pointed out above, if the device accepts SDHC then it should work up to, and including 32GB.
So being pedantic, the Getting Started guide should say "<= 32 GB" or even just "SDHC and not SDXC"
Thanks everyone for all your help.