a tie is not a win, so it isn't included as a win in win percentage
so (32/68)*100 is right
If a tie is neither a win or a loss then it needs to be excluded from the percentage calculation. There is no point for it to change the percentage if its supposed to be a neutral conclusion of a game.
If you win 10 games and lose 10 games, your win percentage is 50%. Games that end in a draw, according to Blizzard's design, should either be neutral or positive, never negative; this is also why you gain a (low) amount of Elo when you tie.
I'm sure the tie statistic affecting the percentage is something they forgot to change when they removed the coin system. I'll try to see if I can let them know with an e-mail. 😊
Out of interest on the topic from myself and others in this thread, I'll lay the question whether it should or shouldn't affect the percentage on my game design prof. tomorrow, so he can shed better light.