First of all welcome to the community.
Technically it is possible, but I don’t think it’s worth the effort to start a project like this. You’ve already stated that 32-bit machines aren’t made anymore and it is very difficult to keep the line straight between a 32 and 64 bit ISO since a lot of apps aren’t going to be compatible with 32 bit anymore.
My wish in the back of my mind is to come with an ARM-based EndeavourOS in the future. Certainly, after I’ve seen the segment by @ZebedeeBoss and @MichaelTunnell on the Pinebook Pro.
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