On a manufacturing perspective, it doesn't make sense to have another part number unless the cost is highly significant. The process of getting it certified and OK'd by the approval agencies are huge.
In huge volume production, it makes more sense to jam the same 48A charger into all Model 3's as there's less inventory management to deal with both in production and in after sales activities. A software switch to enable/disable it is just a bit turn to 1 or 0.
One way around this is they buy a pre-made 32A onboard charger with all approvals present from an established supplier and run them in production batches as orders for the SR/SR+ add up.