You have to appreciate that there are 2 different limits. Per PSET, the maximum number of TBFs is 32.
However, if you have only 1 PDCH in the PSET, then you can have a maximum of 16(DL) or 7(UL) TBFs in the PSET. 16 and 7 refer to the maximum number of TBFs per PDCH.
If you have 5PDCHs in the PSET, then you can have a maximum of 32 TBFs in the PSET, not more.