From 5.10 kernel, to align with upstream, VPR memory carveout is static reserved. In 4.9 kernel it was resizable and seen as part of CMA memory.
CMA memory is considered as reclaimable memory which is accounted in available memory as well. So, more available memory should be seen on rel-32.
Dmesg from 5.10, cma is 64MB and VPR is not part of kernel memory.
[ 0.000000] Memory: 6944136K/7473856K available (18496K kernel code, 3174K rwdata, 7176K rodata, 4032K init, 1094K bss, 464184K reserved, 65536K cma-reserved)
while in rel-32 K4.9 , VPR is resizable and part of kernel memory.
[ 0.000000] Memory: 7192656K/8134656K available (15294K kernel code, 2968K rwdata, 6716K rodata, 8640K init, 616K bss, 188336K reserved, 753664K cma-reserved)
If the customer has no requirement for secure playback then he can completely disable VPR through device tree. Otherwise, static VPR has to be present.