Do we still need FAT32?

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Do we still need FAT32?

Still some people are formatting the harddisk with fat32 file format. I asked myself why?
1. connect it to a NAS device (to avoid NTFS file permission errors)
2. windows is not only the OS on earth, therefore for Mac, Linux, and OLD Windows such as Windows 98

But Windows XP and Windows Server 2003 or later does not let us format the hard disk more than 32GB as FAT32. So a workaround this is using a command prompt

format /FS:FAT32 X:

where X is the drive letter for the harddisk