I think you are missing the point.
They are required to trip at 3 to 5 times Ia.
I do not know what the manufacturer does; they may all make them to trip at 4 x.
That is, although we are not allowed to consider it, for a B32, a Zs of (230 / 128) x 0.95 = 1.71Ω will be satisfactory.
The same as RCDs must trip at 30mA, although they may trip at anything between 16 and 30mA and
within 300ms, although they may trip at 25ms.
Anyway, in domestic premises, how often is the Zs right on, or anywhere near, the limit?