This command does the same as the formatter from the SD card association (use 32kB clusters with a FAT32 file system).
Given that the card is available as /dev/sdb on the system. So on Linux users may issue the command: mkfs.vfat -F 32 -s 64 -S 512 /dev/sdb1 So your advice is correct for Windows users but Linux users should use the internal command as the SD card association doesn't provide a formatting tool for Linux.
I do use the OS utilities to format an SD card but I use a more flexible OS -> Linux.
