Hmm - not sure I'm following that either
I missed that it was for an inverter - that would work
Anyway, the way I understand it, the 32 has nothing to do with division - its for oversampling / stability. A low pass filter is what turns the pwm signal into a sine wave thats why you need a comfortable margin (you could probably go as low as 8).
If you're using the full 10 bits of a standard module, that means a timer generates an interrupt every 1024 clock cycles. The output will be held high for a number of those cycles and then go low (set in the duty cycle register). When the interrupt fires, your code sets the appropriate duty cycle according to a table of sine wave values and the process repeats (following from the above mentioned, you would do this every 8-32 interrupts) .
So with 10 bits and 8x repeat, thats 8192 clock cycles
per sample,
not per wavelength - my bad - so with an 8MHz clock, thats a maximum sample rate of (less than) 1kHz, and a nyquist frequency of half that.
Further limits include having enough time for all your instructions to execute before the next interrupt fires, also according to the pic datasheet, theres a 4x multiplication of the timing (need to read that bit again)