I'm not a pro bike mechanic, but recently I had the same question for my 32 mm tires. And my conclusion after some cursory web searching was to go small, because a larger tube might fold upon itself when installing into the smallest compatible tire.
To be clear, both should be valid because 32 mm is within the advertised ranges. But IMO, the installation detail above would be the feather that tilts the scale towards going smaller. Unless, of course, you have other bikes that can use the same tubes in the larger range. If so, go larger.
I don't know much about TPU to know if that's significant to the tube sizing or not.