One t-stat is fine if both racks have the exact same heating elements. For example if the both have 3" flexwatt that is 16" long. Now if one has a longer or wider heat element they will not be the same. Sounds like each rack has different size heat strips so the will heat up different. Now temps can vary in the same rack so thats not so uncommon.
What are you using to measure temps?
The heat tape is the same, just 2 tubs on the strip in the 12.2qt rack, and 1 tub in the 32qt rack.. same size heat tape though, if that matters.