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Pure horse %$#&. This audacious claim conveniently ignores that the '32 model Job #1 was delayed until March,1932 awaiting a production version of the V8 engine. By that time nearly 40,000 Model B engine and transmission assemblies had been produced commencing in November,1931 only to be warehoused as no Model B passenger cars would be built until April, 1932. The implication of this claim is that somehow Ford, Murray, and Briggs were unable to come up with '32 bodies despite being able to produce vast quantities of everything else require to build a complete car.
After seeing the ad, the claim is even more laughable as it claims that '32 model Fords were produced in January, 1932 when in fact, Job #1 was on March 9th. That is a well documented fact. Evidently the claim is based on the naive notion that model years and calendar years are one in the same.