GoldSrc units are measured as inches.
For decades it was something that people never came into a common ground because it lacks some accuracy in-game. But it is not much hard to prove that units are measured based on inches.
A player entity is 72 units in height and the average human is 6 feet tall which converts to 72 inches.
And the 32 units wide that people struggle about is actually the waist of the player. And if you have a 32 inch waist, your size is a US-Size M or Euro-Size 42. That seems pretty normal to me.
So this is how you properly convert the units:
Feet = Units / 12
Meters = Units * 0.0254