The reason is simple.
The Samsung Focus bonds the SD card to system memory, joining the 2 separate memory modules into one.
So, with a 32GB SD card, and the 8GB system memory onboard, you will have just under 40GB of formatted memory.
Once it's in there, however, it needs to stay in there. If you decide you wanna take it out, 2 things happen.
1. You would need to reformat your phone to use it's onboard memory again.
2. Your SD card becomes a paper weight (a rather ****ty one at that) unless you have a Nokia phone (N7 or higher, I believe) to format it. No matter what you do, you cannot re-format the card for use in anything else. Windows Phone 7 properly uses the SD card, making it REALLY secure.