Hi,
You can certainly start with an 8-core DR node (I would if I were you), especially so if scaling up is not an issue, and see where it takes you.
As you said, if the DR node's only (regular) purpose is catching up with the primary node, then stacking up 32 cores just for that purpose looks a bit over the top.
It is certainly more important to have faster disks on the DR node, as that is what will be heavily used there (when replaying the logs), rather than CPUs.
Hope this helps...
Regards, Damir