Arc, the throttle body on a single TB setup is typically the last big restriction in the inlet track before the runners/inlet ports, this means it's having the biggest effect on the way air flows into & out of the plenum chamber. Also for minimum restriction of airflow you'll want a TB to be larger than the boost pipe. Yes a larger TB will push the torque further up the rev range but it'll also let you make more torque as an absolute figure at that higher rpm.
but if the air has come out of a 32mm2 hole, then fed into 32mm2 pipe and then fed into a 32mm2 hole that expands out into the plenum.. what benefit is a 40mm2 TB going to have? especially when you consider that 20 odd mm down the line it expands into the plenum anyway?