In FAT32 file systems both the directory and FAT entries are updated when a file is deleted.

Name: In FAT32 file systems both the directory and FAT entries are updated when a file is deleted.
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When a file is deleted in a FAT32 file system, both the directory entry for the file is marked as deleted, and the FAT (File Allocation Table) entries that were allocating space for the file are marked as free, indicating that the space can be reused.

In FAT32 File Systems Both the Directory and FAT Entries