I don't know but after this post I'm doing a search and see if bye chance someone has indeed already made some new games for it.Prob. not though as I am sure someone would have already posted about it. Well actually I never even new that people were making new Atari carts until about a year ago, same with the Sega CD. I don't think however that they will have to use the CD chips to access the 32X directly, would they?
I really don't know as I'm not that adept with modding and such.