There is difference in licensing when underlying OSE is physical and virtual. For physical OSE you only need to license physical cores and "not" the virtual cores. BUT for virtual OSE with HT enabled, which you will have in AWS, all the "virtual" cores needs to be licensed including that created by hyper threading. Thus in your case you would have to purchase 64 core licenses not 32 (32vCPU with HT enabled).
EDIT:
Quoting from SQL Server 2017 license Guide which Olaf Helper has shared
To license a VM or container with core licenses, purchase a core license for each virtual core (virtual thread) allocated to the VM or the number of cores configured for access by the container (with a minimum of 4 core licenses per VM or container).
PS: I must am not licensing expert please confirm this with MS licensing expert.