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The Transaction Size and Fees section says a P2MR witness is always 32 bytes smaller than an equivalent P2TR script path spend witness. The control blocks are 1 + 32*m and 33 + 32*m bytes, each serialised with a compact size prefix, so at m = 7 the P2TR control block is 257 bytes and takes a 3-byte prefix while the P2MR one is 225 bytes and takes 1. The saving there is 34 bytes, not 32. Every other depth up to 128 gives 32. The section already footnotes this boundary for the P2MR side a few paragraphs earlier.
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36 KiB