Inserting incompatible SD card? I have an Android phone which supports 32GB SD card. So, if I insert a 64GB SD card, I know that the device will not recognize it. But, if I create two partitions in the 64GB SD card (32GB each), will the device recognize it?

Note: I have Android 7.0 installed in my device.
The support is based on device performance rather than the actual hardware or software limitations.

For example, if your device has a slow processor then reading the SD Card to do a Media Scan will take for ever... So long that it will impact the user experience constantly waiting for the SD Card to read. 

So, as to improve the user's experience they decided to implement a recommended maximum SD card limit.

It is only a recommendation.

You can usually not format a device in Fat32 larger than 32GB .. However if you use other software or even the inbuilt Format option, it will use a modified Fat32 called ExFat ... ExFat can handle larger than 32 bit and is basically a workaround for the 32 GB limit of Fat32.

So, just format it and wait a little longer for the card to load... A few seconds or minutes waiting is well worth the extra storage in my opinion, however some people prefer Speed over Size.