So I was reading my specs of my chuwi tablet and in android mode it can read upto 32gig, but in windows it can be 64 gig
Well for a few months I had 2 partitions setup so that the android could see both. It wasn't able to see the SD card if formatted as one

I have a 64 gig card that I use in the unit.
I thought id try an experiment and with HP format tool, I formatted the 64 SD-Card with the utility to FAT32. Windows wont let you do this (NTFS or EXFAT)

Well after it formatted it in my pc I stuck it in the android and I then noticed that the disk icon was showing that the sd card needed formatting, once it formatted it I could see all of the 64 gig

so its not down to the tablet or phones how much memory you can access its actually the file system that's on there

Happy days