Concentric circles cut in LB vs LaserGRBL

Do you have a kerf offset applied in the layer setting in LightBurn? That would not affect an exported SVG, but would affect the generated GCode.

The bounds written to the GCode file suggest that you have an outward kerf of 0.43mm applied:

; Bounds: X-0.43 Y-0.43 to X32.43 Y32.43

That If your circle was truly 32mm, that would be X0.0 Y0.0 to X32.0 Y32.0