Why Entropie is divided by 32 (Seed to MNEMONICS)
BIP39 uses a dictionary of 2048 words. Each word is indexable with 11 bits (2^11).

The combined entropy and checksum is represented as a sequence of words from the dictionary, and therefore must have a length which is evenly divisible by 11.

If you take any integer N where N mod 32 = 0, then (N + N/32) mod 11 = 0.

So ENT/32 simply provides the number of bits which must be used for the checksum.