Right. A .32 has more frontal area to "smack" a squirrel head and I can see how it would cause more damage. But most of us don't eat heads; at least I don't. But with body shots I can only report what occurred which was minimal damage - stay away from those heavy shoulder bones :grin: .
As for loads, one can go too light as well. If all one wants to do is knock the wind out of the little scoundrel, then tiny loads are fine. I used 30 grains (sometimes 20) and killed them DRT and nothing edible was destroyed. :v