Quick designs to show the difference between 32 and 33 cells. Bridle configuration in both is same.
With 33 cells kite is more balanced and cell shape is slightly better, but 7 air intakes with "adaptive valves" is a bit too much I guess... But only good thing when valves are open. I'd done it with 5 like it is in Hyperlink (and Soul), but this 6 in Empulse is reasonable choice too. I'm not sure if this open/close kite hassle is necessary at all.
It is a bit funny to see some kites have double air intakes in the middle (Pulsion), some four cells without any...
Cell count can always be pushed higher, but there is a law for diminishing returns. For mid AR 32 or 33 are ok, but Soul with 41 cells is in its own class.
BTW Pansh A15 has this 33 cells, but different bridle and air intake spacing etc.