Device resource usage

Correct.

32 F/F will take 32 Macrocells.

You need to look at the structure of how a traditional CPLD is constructed.

You have inputs.

They feeed into a certain number of grouped macrocells.

The macrocell is made up of a variable AND array which feeds a fixed OR function.

(These care min-terms if you are doing classic truth table coverage)

The result of the OR will feed [optionally] a F/F input.

That output (either the OR or the FF) may beable to exit the CPLD on an output pin.

It will also be able to loop around to feed the front end (like the input pins).

Everyones CPLD is basically the same, some just offer various 'special paths' to allow for interesting 'detours' which can enhance their offering in some way.

To answer your second question - No.

(If you use the NANDS, then you will still 'burn' a Macrocell).

I hope this helps you.

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