Well. I tried reincarnating earlier today (because I've made some minor mistakes) and because I kinda wanted the 32 point build for this character.
So I reincarnated.
The reincarnation menu stated that it would upgrade to a 32 point build. Except it didn't.
Right now it only upgrades a 28 point build to a 32 point build if you already have 32 point builds unlocked (through favor or through an account wide 32 point build upgrade).
I don't know if that's a bug or WAI, so if it's a bug you might want to get it fixed and if it isn't you might want to clarify the tooltip during the reincarnation process.