$32m is still $32m tax dollars. But (as pointed out) the question is value for money - the effectiveness of those $'s at achieving valid objectives.
TBH it's bad form to disclose a refusal of a FOI request without also disclosing what they were refusing. It makes the statement serve no purpose other than to provoke speculation (i.e. encourage misinformation). Maybe they were refusing to disclose how much they paid off a senator, or maybe they were quite validly refusing to disclose the game engine licensing fee because it would harm their hand in negotiating with other firms.