Is it true that 32 multicast IP addresses map to one multicast MAC address?

The statement that 32 multicast IP addresses map to one multicast MAC address is accurate. In Ethernet networking, a multicast MAC address is generated from a multicast IP address by using a specific conversion process. This process involves taking the lower 23 bits of the multicast IP address, where the most significant bit is set to indicate that it is a multicast address, and then mapping those bits onto the appropriate multicast MAC address format.

In the case of IPv4 multicast, the address range from 224.0.0.0 to 239.255.255.255 is designated for multicast traffic. When mapped to Ethernet, each of these multicast IP addresses corresponds to a single multicast MAC address. Given that the Ethernet MAC address format allows for mapping of multiple IP addresses to a single MAC address, this clearly supports the notion that multiple multicast IP addresses can share the same MAC address.

This means that for each multicast MAC address, 32 different multicast IP addresses can be represented. Thus, the statement is confirmed to be true, making this the correct answer to the question.